The country of origin of a gaming desk

N344246 December 10, 2024 OT:RR:NC:N4:463 CATEGORY: Country of Origin Mireya Ruano Veyer LLC 6600 N. Military Trail Boca Raton, FL 33496 RE:      The country of origin of a gaming desk Dear Ms. Ruano: This ruling is being issued in response to your letter dated November 25, 2024, requesting a country-of-origin determination for a variable-height gaming desk.  In lieu of a sample, product descriptions, URLs, pictures, diagrams, and videos were provided. The desk is identified as the RS Gaming Chronos 66" W Height-Adjustable Gaming Desk with Integrated Power and Charging (Black) and SKU number 7093194.  It was the subject of classification ruling N343588.  Per the provided information, the desk measures 66" wide, 30" deep, and it can be electronically adjusted from 29" high to 47" high.  The desktop is made of edge-banded MDF with a carbon-fiber-finish laminate surface, and the chassis is made of powder-coated steel.  Other features include: Remote-controlled LED lighting on desktop sides and back Built-in hub with 3 power outlets, and USB-A and -C charging ports Integrated Qi-compatible wireless charging Tiltable keyboard inset Electronic push-button height controls with memory presets Monitor arm attachment point CPU holder Desktop mounted cable management brackets Digital control panel, extendable mouse tray, headset hook, and cup holder CHINESE MATERIALS Metal Side Column Tubes Metal Tube Feet Metal Cable Box Metal Frame MDF Tabletop (main) MDF Tabletop (mouse) Hand controller Accessory CHINESE MANUFACTURING OPERATIONS Metal Side Column Tubes: laser cutting, hole drilling Metal Frame: laser cutting, stamping, bending MDF Tabletops: manufacture of laminated board, cutting, edge banding, drilling, edge deburring and cleaning The finished and semi-finished Chinese components are exported to Vietnam. VIETNAMESE MATERIALS Motors (2), wireless charger, RGB lights, power box Carton, labels and packaging VIETNAMESE MANUFACTURING OPERATIONS The metal side column tubes undergo welding, grinding and powder coating to produce the side column assemblies.  Motors are installed and the columns are tested. The metal frame undergoes welding and powder coating. The tabletop and frame are assembled with the wireless charger, controller, RGB lights, power box and accessory. The complete unassembled gaming table is cleaned and packaged. COUNTRY OF ORIGINThe "country of origin" is defined in 19 CFR 134.1(b) as "the country of manufacture, production, or growth of any article of foreign origin entering the United States.  Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the 'country of origin' within the meaning of this part." The courts have held that a substantial transformation occurs when an article emerges from a process with a new name, character or use different from that possessed by the article prior to processing.  United States v. Gibson-Thomsen Co., Inc., 27 CCPA 267, C.A.D. 98 (1940); National Hand Tool Corp. v. United States, 16 CIT 308 (1992), aff'd, 989 F. 2d 1201 (Fed. Cir. 1993); Anheuser Busch Brewing Association v. The United States, 207 U.S. 556 (1908) and Uniroyal Inc. v. United States, 542 F. Supp. 1026 (1982).  However, if the manufacturing or combining process is merely a minor one that leaves the identity of the article intact, a substantial transformation has not occurred.  Uniroyal, Inc. v. United States, 3 CIT 220, 542 F. Supp. 1026, 1029 (1982), aff’d, 702 F.2d 1022 (Fed. Cir. 1983) (Uniroyal).  Substantial transformation determinations are based on the totality of the evidence.  See Headquarters Ruling W968434, dated January 17, 2007, citing Ferrostaal Metals Corp. v. United States, 11 CIT 470, 478, 664 F. Supp. 535, 541 (1987).  In the Uniroyal case, the court held that a shoe upper was not substantially transformed when attached to an outsole to form a shoe and that the upper was "the very essence of the completed shoe."You assert that the manufacturing operations performed in Vietnam on the Chinese materials and the addition of Vietnamese components amount to a substantial transformation and result in the creation of a distinct article with a new name, character and use, and that this is not simply an assembly operation.  We agree. Based upon the foregoing set of facts, this office is of the opinion that none of the Chinese components involved in making the gaming desk provide the essence of the gaming desk.  Rather, they do not constitute the gaming desk until they undergo the further processing and are combined with Vietnamese origin materials in Vietnam.  As described in the ruling, the Chinese-made metal side column tubes, metal tube feet, metal cable box, metal frame, MDF tabletop (main), MDF tabletop (mouse), hand controller and accessory are imported into Vietnam for further processing and/or assembly with Vietnamese materials.  In Vietnam, the metal side column tubes undergo welding, grinding and powder coating to produce the side column assemblies.  Motors are installed and the columns are tested.  The metal frame undergoes welding and powder coating.  The tabletop and frame are assembled with the wireless charger, hand controller, RGB lights, power box and accessory.  The complete unassembled gaming table is cleaned and packaged for export.  These manufacturing operations performed in Vietnam substantially transform the Chinese components and materials and result in the creation of a distinct article with a new name, character and use.   Accordingly, the country of origin of the gaming desk is Vietnam. Based upon the foregoing facts and analysis, the country of origin of the RS Gaming Chronos 66" W Height-Adjustable Gaming Desk with Integrated Power and Charging (Black) and SKU number 7093194 is Vietnam. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.  If you have any questions regarding the ruling, contact National Import Specialist Seth Mazze at seth.mazze@cbp.dhs.gov Sincerely, Steven A. Mack Director National Commodity Specialist Division