The country of origin of the LED tape light

N345372 February 11, 2025 OT:RR:NC:N4:410 CATEGORY: Country of Origin George Tuttle, III Tuttle Law Offices 3950 Civic Center Drive, Suite 310San Rafael, CA 94903 RE:  The country of origin of the LED tape light Dear Mr. Tuttle: In your letter dated January 23, 2025, on behalf of your client Elemental LED, requesting a country of origin determination on the LED tape light for purposes of current Section 301 duties. The merchandise at issue is a 5-meter-long strip of LED lights wound onto a spool and packaged in a static shielding bag. Depending on the application, the 5-meter strip may be cut into shorter lengths at designated locations called solder pads, designated by the scissor icon and vertical dashed line in the center marked in the tape. Alternatively, several 5-meter strips may be connected to one another to create longer lengths. You present a manufacturing process scenario, in which the factory in China uses the materials and components of Chinese or Taiwanese origin to manufacture the LED tape light. In particular, we note that the component LED package is from Taiwan. The fabrication of the LED package involves two main processes: (1) the fabrication of the LED die, followed by (2) the assembly of the individual LED package which consists of the unmounted LED die, plastic frame with copper solder pads and gold wires. The detail LED package manufacturing process was described in ruling N343880, dated December 5, 2024, and the country of origin was determined to be Taiwan therein. The Chinese-originating components include the flexible printed circuit board (FPCB) and auxiliary materials, e.g., solder paste, tin wire, chemical cleaner, heat shrink tube and drying agent. Major processing operations of the LED lights in China are summarized as follows: FPCB coding Solder paste printing Component placement via Surface Mount Technology (SMT) and LED diode mounting Reflow soldering Quality control inspection LED FPCB sheet soldering Cleaning Quality control and age testing Blowing heat shrink tubing PCB split and reeling Surface inspection Tape application When determining the country of origin for purposes of applying current trade remedies under Section 301, 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). Based on the information presented in the manufacturing scenario, this office is of the view that the Taiwanese-originating LED package (light source) is the single most important and critical component of the LED tape light, and it has a pre-determined end-use when imported into China. It does not undergo a change in use due to the assembly process in China. Therefore, the country of origin of the LED tape light will be Taiwan, and the China Section 301 remedies do not apply. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly 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 of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (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 the Customs and Border Protection Regulations (19 C.F.R. 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, please contact National Import Specialist Michael Chen at michael.w.chen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division