The country of origin of a micro secure digital (SD) memory card with reader

N345785 February 26, 2025 OT:RR:NC:N2:208 CATEGORY: Origin Joey Li Koda Electronics (HK) Co., Ltd 2/F Mandarin Commercial Building, 38 Morrison Hill Road, Wan ChaiHong Kong China RE:  The country of origin of a micro secure digital (SD) memory card with reader Dear Mr. Li: In your letter dated February 7, 2025, you requested a country of origin ruling on a Koda microSD memory card with a card reader. The merchandise under consideration is a microSD memory card imported packaged for retail sale with a “reader,” model number TM067.  The subject microSD memory card, which contains 16GB of internal memory, is used to store and transmit photos, videos, sound, and file storage.  The card reader/adapter is used with devices that do not have the microSD card slot, such as computers, smartphone, digital camera, etc.  The Koda microSD card with card reader will also be manufactured in three additional memory sizes: 32GB (model # TM052), 64GB (model #TM053) and 128GB (model # TM054).  It is the opinion of this office, that the microSD memory card imparts the essential character of this set. The PCBA and the memory chip are both manufactured in Taiwan.  The PCBA is manufactured through surface mount processing of electronics components onto a bare printed circuit board.  The Taiwanese wafer is transformed into a memory chip through tapping, grinding, polishing and dicing processes.  Next, the memory chip will be encapsulated and molded into the microSD card.  The memory chip is attached to the PCBA, and then encapsulated, which produces a functional microSD card. The card reader is also manufactured in Taiwan.  The Taiwanese upper case and lower case of the card reader are pressed together by the ultrasonic pressing machine. After the microSD memory card and card reader are produced, they will be shipped to Vietnam for the final testing, laser edging, and packaging. When 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). Based on the facts presented, it is the opinion of this office that the PCBA with the memory chip imparts the prominent character of the device.  The PCBA with the memory chip performs the primary and vital functions of the finished device.  Further, all components that originate from outside of Taiwan are ancillary and, thus, are substantially transformed by the processes performed in Taiwan.  Accordingly, the country of origin of the subject microSD card with reader, model number TM067, will be Taiwan. 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 Lisa Cariello at lisa.a.cariello@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division