The country of origin of an electric fireplace and media console

N345265 February 3, 2025 OT:RR:NC:N4:463 CATEGORY: Origin Stacia Keegan RIM Logistics 1303 Jack Ct. Barlett, IL 60103 RE:      The country of origin of an electric fireplace and media console Dear Ms. Keegan: This ruling is being issued in response to your letter dated January 20, 2025, on behalf of your client, GHP Group, requesting a country-of-origin determination for an electric fireplace.  In lieu of a sample, product descriptions, manufacturing descriptions and flow charts, URLs, pictures and diagrams were provided. The Kensington 54" Media Console, item number 6415490, is a freestanding, combination fireplace/heater and media console designed to accommodate a 60" television.  The console is made of particleboard with a laminated woodgrain.  It has a firebox with a log set in the center, cabinets on either side with glass doors and adjustable shelves, and a center shelf above the firebox for media equipment.  The complete console measures approximately 54" (W) x 15.5" (D) x 29.5" (H) and the firebox display measures approximately 23" (W) x 9" (H) x 4" (D).  The 120 V, quartz and fan-forced radiant heater draws 1500W and produces approximately 5,000 BTUs, enough to heat a 1,000 sq. foot room.  The fire effect is produced utilizing LED light sources and a specially designed reflective device that combines light and shadow to create dynamic flame patterns that simulate the visual effect of flickering flames.  The heater has a thermostat, remote control and adjustments for blower fan, time, flame brightness and speed. CHINESE MATERIALS Firebox display Log set Remote control Cable The Chinese components are exported to Vietnam. VIETNAMESE MATERIALS Wood components (console top, sides, side shelves, middle shelf, partition, bottom frame, back, and stove frame) Door panels with glass and handles Stove front tempered glass Stove back panel VIETNAMESE OPERATIONS 1)    Testing of CN components 2)    Cutting, sealing, drilling, shaping and labeling of all wood cabinet parts 3)    Assembling the mantle frame 4)    Assembling and attaching doors to mantle frame 5)    Assembling the wood stove box 6)    Installing fire box display and log set into stove box 7)    Connecting cable 8)    Testing (power, function, dark room, remote control) 9)    Installing stove box assembly into mantle frame 10) Final test and inspection of complete article 11) Packaging of finished article The Chinese materials account for approximately one third of the total material cost and the Vietnamese materials and production account for the remaining two thirds of the material and production cost. COUNTRY OF ORIGINWhen determining the country of origin, the substantial transformation analysis is applicable.  See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018.  The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982).  This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). In order to determine whether a substantial transformation occurs when components of various origins are assembled into completed products, CBP considers the totality of the circumstances and makes such determinations on a case-by-case basis.  The country of origin of the item’s components, extent of the processing that occurs within a country, and whether such processing renders a product with a new name, character or use, are primary considerations in such cases.  Additionally, factors such as the resources expended on product design and development, the extent and nature of post-assembly inspection and testing procedures, and worker skill required during the actual manufacturing process may be considered when determining whether a substantial transformation has occurred.  No one factor is determinative.  Assembly operations that are minimal will generally not result in a substantial transformation.  See C.S.D. 80-111, C.S.D. 85-25, C.S.D. 89-110, C.S.D. 89-118, C.S.D. 90-51, and C.S.D. 90-97. In HQRL H305599, 10/21/20, with respect to five similar mantels with built-in electric fireplaces, CBP determined that the Chinese fireplace inserts constituted the essence of the fireplace mantels that they were built into in Vietnam and that they retained their identity after the assembly operation, thus conveying their origin to the complete articles. In the present case, the fire box display, log set, remote control and cable are imported into Vietnam where they are assembled with Vietnamese-origin wood cabinetry into an electric fireplace and media center.  The fire box display and log set provide the article with its primary functionality of producing heat, and with its secondary functionality of serving as the visual focal point of the article and room in which it is placed.  As with the fireplace inserts in HQRL H305599, this item’s fire box display and log set do not lose their identity when they are inserted into a wood cabinet in Vietnam.  The end use of the fire box display and log set was pre-determined before their importation into Vietnam and the fire box display and log set remain a fire box display and log set subsequent to their incorporation into a wooden cabinet in Vietnam.  Therefore, and in keeping with the precedent established in HQRL H305599, we find that the Chinese fire box display and log set provide the console with its essential character and thus its country of origin, China. HOLDING Based upon the foregoing analysis, the Kensington 54" Media Console, item number 6415490, is made in China. 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