The country of origin of microwave ovens from Thailand

N350304 July 14, 2025 OT:RR:NC:N4:410 CATEGORY: Origin Nate Bolin K&L Gates LLP 1601 K Street, N.W. Washington, DC 20006 RE: The country of origin of microwave ovens from Thailand Dear Mr. Bolin: In your letter dated June 16, 2025, you requested a country of origin ruling on microwave ovens on behalf of your client, Thai Toshiba Electric Industries Co., Ltd. (“TTEI”). The products under consideration are described as the “EM720 Microwave Ovens,” TTEI model number EM720C-PM0A00. The EM720 Microwave Ovens cook food by generating microwaves through a magnetron, which causes water and other polar molecules in the food to vibrate and produce heat. Except for the minor variations on the color, accessories (or features) and the design of the door panel, all such units will use the same platform and share the same production process. You indicate they are intended for household use and will be packaged for sale to individual consumers. These microwave ovens are manufactured in Thailand through a three-stage process. In the first stage, key components are manufactured in Thailand from various raw materials. Specifically, TTEI will manufacture metal parts of the EM720 Microwave Ovens from steel materials. Further, TTEI will manufacture plastic components of the EM720 Microwave Ovens from plastic raw materials. TTEI will also manufacture the Printed Circuit Board (“PCB”) of the EM720 Microwave Ovens in Thailand. In addition, a third party supplier of TTEI will manufacture the magnetron from various raw materials at its facility in Thailand. In the second stage, TTEI in Thailand manufactures the control panel subassembly, door subassembly, lamp subassembly, fan subassembly, and base plate subassembly of the EM720 Microwave Ovens. Finally, in the third stage, TTEI conduct the final assembly in Thailand, followed by testing and packaging of each unit. Specifically, the first stage involves four phases: The first phase involves the production of metal components from Chinese-produced steel materials. The base plate, outer case, etc., are all manufactured by stamping and other metal working techniques. The second phase involves the production of plastic components, from Chinese-produced plastic raw materials, in Thailand by an injection molding process to make the control panel, door panel and door gasket. The third phrase involves the production of the Printed Circuit Board Assemblies (PCBAs) from Chinese-produced components using surface mount technology (SMT). The fourth phrase involves the production of magnetrons from Thai-produced components. The second stage involves the production of multiple subassemblies in Thailand including the control panel subassembly, door subassembly, lamp subassembly, fan subassembly, and the base plate subassembly. The control panel subassembly is comprised of the control panel frame, PCBA and membrane switch. The door subassembly is comprised of the door panel, door gasket, door window, door frame, among other components. The lamp assembly is comprised of the integrated lamp and lamp bracket. The fan assembly is comprised of the motor, plastic fan, and the fan guide. The base plate subassembly is comprised of the base plate, door lower hinge, rubber feet, high-voltage diode, capacitor holder and high-voltage capacitor. In the final stage, also performed in Thailand, the metal and plastic parts produced in Thailand, along with the subassemblies manufactured in Thailand, and the remaining parts from Thailand and China, will be placed on the main assembly line to produce the finished microwave ovens. It will then be tested, inspected, and packaged. 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). In order to determine whether a substantial transformation occurs when components are assembled into completed products, all factors such as the components used to create the product and manufacturing processes that these components undergo are considered in order to determine whether a product with a new name, character, and use has been produced. No one factor is decisive, and assembly/manufacturing operations that are minimal will generally not result in a substantial transformation. This office has reviewed the provided assembly process flow charts and is of the opinion that the Chinese components undergo processing in Thailand that is sufficiently complex and meaningful as to result in a substantial transformation, such that these components lose their individual identities and become an integral part of a new article, possessing a new name, character, and use. In addition, essential parts are manufactured in Thailand. Thus, from the details submitted, we agree that the country of origin for these EM720 Microwave Ovens, will be Thailand. 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, (for) James Forkan Acting Director National Commodity Specialist Division