OT:RR:NC:N4:415
Nate Bolin
K&L Gates, LLP
1601 K Street Northwest
Washington, DC 20006
RE: The country of origin of microwave ovens from Vietnam.
Dear Mr. Bolin:
In your letter dated May 26, 2025, you requested a country of origin ruling on microwave ovens on behalf of
your client, Midea Consumer Electric (Vietnam) Co., Ltd (“MVN”).
The products under consideration are described as the “MVN P04 Solo Function Microwave Ovens,” MVN
model numbers EM0P04-P00A00 and EM0P04-P0HA00. These appliances are electric countertop cooking
devices that heat and cook food by exposing the food to electromagnetic waves. You indicate they are
intended for household use and will be packaged for sale to individual consumers.
These microwave ovens are manufactured in Vietnam through a three-stage process.
The first stage involves two phases:
The first phase involves the production of metal components from Chinese-produced steel materials.
The base plate, front plate, top plate, U-shaped plate, rear plate, door frame, and outer case are all
manufactured in Vietnam by stamping and other metal working techniques.
The second phase involves the production of plastic components, from Chinese-produced plastic raw
materials, in Vietnam by an injection molding process.
The second stage involves the production of multiple subassemblies in Vietnam for these microwave ovens
including the control panel subassembly, door subassembly, cavity subassembly, base plate subassembly, fan
subassembly, and the lamp subassembly. The control panel subassembly is comprised of the control panel,
control panel housing, power printed circuit board and the control membrane. The door subassembly is
comprised of the door panel, door frame, door gasket, door glass, door handle, and other components. The
cavity subassembly is composed of the front plate, U-shaped plate, rear or back plate, top plate, turntable
motor bracket, and waveguide bracket. The base plate assembly is comprised of the base plate, door lower
hinge, rubber feet, high voltage diode, capacitor holder, and high-voltage capacitor. The fan assembly is
comprised of the shaded-pole motor, plastic fan blade, plastic fan bracket, and noise filter. The lamp
subassembly is comprised of the integrated lamp and lamp bracket.
In the final stage, also performed in Vietnam, the metal and plastic parts produced in Vietnam, along with the
subassemblies manufactured in Vietnam, and the remaining parts from Vietnam and China, will be placed on
the main assembly line to produce the finished MVN P04 Solo Function 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 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 these “MVN P04 Solo
Function Microwave Oven,” MVN model numbers EM0P04-P00A00 and EM0P04-P0HA00, 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 CBP 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,
(for)
Steven A. Mack
Director
National Commodity Specialist Division