OT:RR:NC:N1:126
Hyeyeon Lee
Spigen Inc.
8845 Irvine Center Dr. Suite 100
Irvine, CA 92618
RE: The country of origin of a glass screen protector
Dear Mr. Lee:
In your letter dated February 25, 2025, you requested a country of origin ruling for a glass screen protector
for the iPhone 15 Pro Max cell phone, identified by model number GS iPh15Pmax tREZ92P0. From the
information you provided, the glass screen protector consists of the following components: clear glass from
China, a plastic tray from Thailand, a screen protector installation kit from China (which includes cleaning
wipes, an instruction manual, a dust removal sticker, a squeegee, and a microfiber cloth), and AB glue from
China.
The glass screen protector is applied to a smart phone screen to provide a protective barrier against scratches
and normal wear and tear. The screen protector will be sold in retail and online stores to create a finished
glass screen protector for smart phones. From information provided, the glass screen protector, model
number GS iPh15Pmax tREZ92P0, is tempered.
You indicate that the glass screen protectors will be manufactured and assembled with other components in
Thailand to form complete glass screen protector kits prior to importation into the United States. The raw
glass (sourced from China) is shipped to Thailand for manufacturing. The production process in Thailand
includes die cutting, CNC machining, polishing, cleaning, tempering, lamination, and tray injection.
When determining the country of origin for purposes of applying current trade remedies under Section 301,
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).
The float glass (classified in heading 7005, HTSUS) for the glass screen protector is sourced in China. The
processes applied to the glass in Thailand, including the die cutting, toughening (tempering), and application
of AB glue from China, change the name, character and use of the material and thus substantially transforms
it into a new and different article, toughened (tempered) glass classified in subheading 7007.19. Accordingly,
the country of origin for the glass screen protector 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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division