The country of origin of Gigabyte monitors

N355930 December 3, 2025 OT:RR:NC:N2:208 CATEGORY: Origin John McKenzie Baker & McKenzie LLP 101 California Street, Suite 4100 San Francisco, CA 94111 RE: The country of origin of Gigabyte monitors Dear Mr. McKenzie: In your letter dated November 10, 2025, on behalf of your client Gigabyte Technology Co. Ltd, you requested a country of origin ruling determination. The merchandise under consideration is Gigabyte monitors, model number M27UP, which are primarily used for gaming. This 27-inch color monitor has a UHD (3840 x 2160) resolution with a 160Hz (FHD 320Hz) refresh rate. It has the following connectors: 2x HDMI 2.1, 1x USB Type-C, 1x DisplayPort (DP) 1.4, 3x USB 3.0, USB Type-B, and headphone jack. The manufacturing process of the main printed circuit board assembly (PCBA) takes place in Thailand. This process involves affixing approximately 800 electronic components, such as the processor integrated circuit (IC), the high-definition media interface, the EEPROM, the display port, flash memory, and UxSB devices, to a bare printed circuit board (PCB) through the surface mount technology (SMT) process. After the completion of the main PCBA, firmware is loaded onto the PCBA. This process results in a finished main PCBA performing the basic functionality of the monitor, including receiving, decoding, and processing the video and audio signals and converting them into a signal for display on the monitor's panel. The power PCBA is also manufactured in Thailand. The process entails affixing approximately 80 electronic components to a bare PCB using SMT. Lastly, the PCBAs are tested for quality assurance in Thailand and then shipped to China for final assembly. In China, the final assembly and testing occur. First, the liquid crystal display module (LCM) is manufactured. Then, the assembly of the finished computer monitor takes place, which consists of fastening (screwing) the various components and subassemblies into the chassis and connecting cables between the mechanisms. Lastly, the complete computer monitor is tested in China and shipped to the United States. 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 main PCBA is produced. Hence, the main PCBA imparts the dominant characteristic of the complete monitor since it performs the primary and vital functions of the monitor, which is forming images for display. In this case, the main PCBA is made in Thailand. The assembly process performed in China would not substantially transform the main PCBA into a new and different article of commerce with a name, character, and use distinct from that of the exported good. As such, the country of origin for marking and trade remedy purposes is 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 Lisa Cariello at lisa.a.cariello@cbp.dhs.gov. Sincerely, (for) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division