The country of origin of an audio amplifier

N349869 June 13, 2025 OT:RR:NC:N2:209 CATEGORY: Origin William Maloney Sandler, Travis & Rosenberg, P.A. 675 Third Avenue - Suite 2425 New York, NY 10017 RE: The country of origin of an audio amplifier Dear Mr. Maloney: In your letter dated June 5, 2025, you requested a country of origin ruling on an audio amplifier/speaker on behalf of your client, Guitar Center, Inc. The item concerned is an audio amplifier (Harbinger VARI V3412 Audio Amplifier/Speaker). This device is a portable sound system with advanced electronic features for amplification and sound reproduction of instruments and voice. It includes a pre-amp and sound mixer that supports up to five simultaneous input sources. The subject amplifier consists primarily of a back panel (chassis) that houses a variety of printed circuit board assemblies (PCBAs) that are used to provide the amplification and electronic functionality of the product. The chassis assembly is combined with speakers and enclosed within an outer housing. Manufacturing Process for the Harbinger VARI V3412 Amplifier: The back panel (chassis assembly), which houses the electronics needed to provide the amplification and all other electronic functionality, is manufactured within Thailand. The back panel incorporates various PCBAs, battery management components, knobs, and wire/cables. All the PCBAs in the subject amplifier will be manufactured in Thailand: • Pre-AMP PCBA • IC, BT Module F-3020 • POWER PCBA • USB PCBA • LED PCBA The back panel chassis assembly is then sent to China. Within China, the back panel assembly will be connected to Chinese origin speakers and then encased within a China origin housing. When determining the country of origin for purposes of applying current trade remedies under Section 301 and additional duties, 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). Additionally, Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States, the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940). Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” 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 the marking laws and regulations. Based upon the facts presented, it is the opinion of this office that the character of the finished amplifiers is imparted by the back panel chassis assembly, which would be considered the dominant component. The back panel chassis assembly is manufactured within Thailand from various PCBAs which are also manufactured within Thailand. The subsequent manufacturing/assembly steps undertaken in China do not affect a substantial transformation. The back panel chassis assembly retains its own identity with a predetermined end use. Therefore, since a substantial transformation does not occur as a result of the Chinese processing, the country of origin of the finished Harbinger VARI V3412 Audio Amplifier/Speaker will be Thailand for origin and marking purposes at time of importation into the United States. 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, (for) Steven A. Mack Director National Commodity Specialist Division