The country of origin of an integrated circuit

N345881 March 4, 2025 OT:RR:NC:N2:209 CATEGORY: Origin Ken Morikawa Marubun/Arrow USA, LLC 9151 E Panorama CircleCentennial, CO 80112 RE:  The country of origin of an integrated circuit Dear Mr. Morikawa: In your letter dated February 12, 2025, you requested a country of origin ruling on behalf of your client Nuvoton Technology Corporation. The item concerned is an automotive direct injection, injector driver integrated circuit (IC), model # AN83071UA-BT. This IC will be installed within an automobile’s electronic control unit (ECU). The ECU acts as a computer that controls injection timing, amount, pressure, etc. Within Japan, the bare wafer is manufactured. Then electrical elements (i.e. diodes, transistors, capacitors, etc.) are formed on the surface of the wafer, forming all the essential circuitry needed to create a functional integrated circuit (IC). The individual die are cut from the wafer mounted on tapes and sent to China for mounting/packaging. The manufacturing process begins in Japan with the following stages: Manufacturing of single crystal silicon wafer Element isolation formation Transistor formation Wiring formation Protective film formation Probe inspection Dicing The wafer is then shipped to China for additional manufacturing processes. The manufacturing process that takes place in China includes the following: Die Bond Wire Bond Mold Tier Bar cut Laser Mark Cut Bend Characteristics Inspection Visual Inspection Packing & Shipping 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 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 upon the facts presented, it is the opinion of this office that the manufacturing processes that take place in Japan are both meaningful and complex, resulting in the creation of ICs which incorporate all the essential circuitry needed to function. The ICs do not undergo a substantial transformation as a result of the manufacturing (mounting/packaging) process that takes place in China. They retain their identity as ICs with a predetermined end use. Therefore, since a substantial transformation does not occur as a result of the Chinese manufacturing process, the country of origin for the subject item will be Japan. 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 Steven Pollichino at steven.pollichino@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division