CLA-2-84:OT:RR:NC:N2:220
Brian Kim
ViewSonic Corp
14035 Pipeline Ave
Chino, CA 91710
RE: The country of origin of the ViewSonic Chromebox
Dear Mr. Kim:
In your letter dated February 5, 2020 you requested a country of origin ruling.
The merchandise under consideration is identified as the ViewSonic NMP660 Chromebox (Chromebox), which is described as an automatic data processing (ADP) machine that is intended to be used with a ViewSonic interactive display for the purpose of performing computing tasks in conference and/or classrooms. The Chromebox consists of an enclosed printed circuit board assembly (PCBA) having an Intel 3867U processor, 4 GB memory, 128 GB solid state storage, Gigabit 802.11ac Wi-Fi and Ethernet, and various connectors such as HDMI, RJ45, USB, and audio out. The Chromebox is said to be a fully functional ADP machine and is preloaded with the Chrome operating system at the time of importation.
In your request, you state that the PCBA is assembled in Taiwan by surface mount soldering 1,278 components, such as resistors, capacitors, integrated circuits, fuses, and diodes, onto a bare printed circuit board. After the PCBA is produced and the BIOS is loaded onto the device, you state the functional Chromebox PCBA is exported from Taiwan to China where it is inserted into an enclosure and packaged with its accessories, which consists of a quick start guide, wall mount hardware and screws, the power cord, and the corresponding power adapter.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. 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 U.S. the English name of the country of origin of the article.
The “country of origin” is defined in 19 CFR 134.1(b) 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 this part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin.”
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, 69 C.C.P.A. 151 (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).
Regarding the country of origin of the Chromebox, in our view the assembly operations performed in China, which consists of inserting the Taiwanese PCBA into a metal housing and packaging the enclosed Chromebox with the accessories, is neither complex nor does it substantially transform the articles being assembled. Further, it is the opinion of this office that the Taiwan origin PCBA provides the essence of the finished Chromebox kit, where the hardware and power adapter do not merit consideration in determining the country of origin. Thus, based upon the facts presented and the pertinent authorities, the ViewSonic NMP660 Chromebox is considered a product of Taiwan for origin and marking purposes at the time of importation into the United States.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division