The country of origin and marking of a monitor

N349992 July 3, 2025 OT:RR:NC:N2:208 CATEGORY: Origin Chip Howard R.L. Jones Customs Brokers of Texas, LLC 9640 Plaza Circle El Paso, TX 79927 RE: The country of origin and marking of a monitor Dear Mr. Howard: In your letter dated, June 9, 2025, you requested a country of origin and marking ruling on behalf of your client Wistron InfoComm Technology (America) Corporation. The merchandise under consideration is a Liquid Crystal Display LCD monitor, part number 791.0BC02.0001. This monitor has a viewable area of 27 inches and has video connectivity with Display Port, HDMI and VGA. In scenario 1, the interface board, the joystick board, and the USB board are manufactured via surface mount technology (SMT) and dual in line package (DIP) processes in Vietnam. The interface board controls the thin film transistor (TFT) panel and includes a layer of technology for the low-voltage differential signaling (LVDS), which is added to the board through the SMT process in Vietnam. In addition, the Taiwanese scaler unit, which includes low-voltage differential signaling, a timing control unit, and converts and processes automatic data processing (ADP) and video signals, is assembled onto the interface board by the SMT process in Vietnam. Further, the driver board is combined with the power board through the SMT and DIP processes in Vietnam. All three printed circuit assemblies (PCBAs) are fully assembled in Vietnam and then shipped to China. Regarding this first scenario, all other components, including the LCD panel, are manufactured in China. The final assembly process takes place in China, which includes plugging, snapping, inserting, pressing, affixing, etc., the components together. In scenario 2, the manufacturing process starts with the production of the LCD panel in Korea, which is shipped to China for final assembly with other components manufactured in China. In this case, the country of manufacturing for all PCBAs, including the interface board, joystick board, USB board, driver board, and power board through Surface Mount Technology (SMT) and Dual in Line Package (DIP) processes, are done in China. 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 on the facts presented, it is the opinion of this office that the origin of this monitor is the country in which the underlying PCBAs are produced. Hence, the PCBAs impart the prominent character of the device since it performs the primary and vital functions of the monitor, which is forming images for display. In this case, the PCBAs are made in either Vietnam or China, depending on the scenario. Regarding scenario 1, the assembly process performed in China would not substantially transform the PCBAs into a new and different article of commerce with a name, character, and use distinct from that of the exported good. As a result, we find that the country of origin of the subject monitor in the first scenario is Vietnam and in the second scenario is China, for purposes of marking, as well as for applying current trade remedies under the 301 tariffs, IEEPA tariffs, and reciprocal tariffs. 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, (for) James Forkan Acting Director National Commodity Specialist Division