OT:RR:NC:N4:415
Nate Bolin
K&L Gates, LLP
1601 K Street Northwest
Washington, DC 20006
RE: The country of origin of an air fryer oven from Vietnam.
Dear Mr. Bolin:
In your letter dated March 20, 2025, you requested a country of origin ruling on an air fryer oven on behalf of
your client, Midea Consumer Electric (Vietnam) Co., Ltd (“MVN”).
The product under consideration is described as the “GFI Air Fryer Oven,” MVN model number
AC25GFI-L00ZA. This appliance is an electric countertop cooking device that combines an oven with an air
fryer and will cook food by heating the ingredients within its interior cavity. It is intended for household use
and will be packaged for sale to individual consumers.
Your submission indicates the air fryer oven is manufactured in Vietnam through the following three-stage
process.
The first stage involves the production of key components from raw materials produced in Vietnam. The
bottom panel, left side panel, right side panel, top panel, rear panel, enclosure or outer cover, crumbs tray,
baking tray, inner bottom plate, and insulating plate are all manufactured in Vietnam from
Vietnamese-produced steel materials.
The second stage involves the production of subassemblies for this oven including the control panel
subassembly, door assembly, and cavity subassembly. The control panel subassembly is comprised of the
front panel, display panel, power board, button base, control panel, among other parts. The door
subassembly is comprised of the right and left door subassemblies, with each of these subassemblies
including an oven door frame, glass door window, door inner lining, and other parts. The cavity subassembly
is comprised of the left and right side panels, left and right rollers, the back plate, top plate, fan assembly,
along with other parts.
In the final stage, the Vietnamese-produced metal components and sub-assemblies with the remaining
components originating from Vietnam and China will be placed on the main assembly line to produce the
finished “GFI Air Fryer Oven.” 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 reviewed the provided assembly process flow charts and is of the opinion that the Chinese
components undergo processing in Vietnam 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 Vietnam. Thus, from the details submitted, we agree that the country of origin for the ?GFI Air Fryer
Oven,? MVN model number AC25GFI-L00ZA, will be Vietnam.
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 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division