OT:RR:NC:N2:208
Michael Toole
Maersk Customs Service
180 Park Avenue
Florham Park, NJ 07932
RE: The country of origin of a wireless video game controller
Dear Mr. Toole:
In your letter dated June 9, 2025, on behalf of Voyetra Turtle Beach, Inc., you requested a country of origin
ruling on a wireless video game controller.
The merchandise under consideration is the Stealth Ultra Wireless XB/PC Global Controller, model
TBS-0710-05 FG, which is a wireless video game controller, USB transmitter (Dongle), and a charging dock
for the controller. The controller is also packaged with a USB-A - USB-C cable, four additional thumb caps,
a hard-shell case, quick start guide, and a Turtle Beach sticker. The Controller is said to be compatible with
the Xbox Series X, Xbox Series S, Xbox One, Windows 10/11, Android 12.0+ devices, and supported Smart
TVs with Bluetooth.
According to the information provided, the controller, which is the main item, contains eight printed circuit
board assemblies (PCBAs), which have electronic components affixed to a bare printed circuit board (PCB)
using Surface Mount Technology (SMT) or Dual In-line Package (DIP) insertion in Vietnam. Firmware is
then loaded onto the main PCBA in Vietnam. All eight PCBAs are tested for circuit and functionality in
Vietnam. They are then assembled together into a single array and tested for circuit and functionality in
Vietnam. The array of eight PCBAs is then packaged and shipped to China. The dongle PCBA is assembled
using SMT and tested for circuit and for functionality in Vietnam. It is then packaged and shipped to China
for assembly in a Dongle (USB Transmitter). The charger contains three PCBAs that are assembled using
SMT and tested for circuit and for functionality in Vietnam, then packaged and shipped to China.
In China, the final assembly of each item takes place, including installing the PCBAs into plastic housings.
The finished controller, dongle, and charger are then packaged together 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).
Based on the information provided, it is the opinion of this office that the PCBAs contribute to the main
functionality of the finished merchandise. The complex SMT manufacturing production of these PCBAs,
which includes placement and soldering of numerous individual components onto a bare PCB, creates
functional PCBAs that results in a substantial transformation of the components to produce PCBAs of
Vietnamese origin. Additionally, the assembly process performed in China would not substantially transform
the PCBA of Vietnamese origin into a new and different article of commerce with a name, character, and use
distinct from that of the exported good. As a result, we find that the country of origin for the Stealth Ultra
Wireless Controller is 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 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 [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division