OT:RR:NC:N2:209
Jane Lee
D and S Industries (Philippines) Corporation
Unit 1-5 of Orient Goldcrest Suntrust Ecotown Building 2 , Cavite, Philippines.
Cavite 4108
Philippines
RE: The country of origin of wired earphones
Dear Ms. Lee:
In your letter dated July 7, 2025, you requested a country of origin ruling on wired earphones.
The items concerned are 3.5mm stereo wired earphones, model # EM-666A.
The research and development of the wired earphones is undertaken in China. The wired earphones are
manufactured from components sourced from the Philippines and China. The actual manufacturing/assembly
steps are undertaken in the Philippines.
The manufacturing steps that take place in the Philippines include in part:
Manufacture the printed circuit board assembly (PCBA) using surface mount technology (the bare
printed circuit board and microphone are manufactured in China, all other electrical components are
manufactured in the Philippines)
Manufacture all plastic housing components
Produce the insulated wire
Manufacture the wire assembly (i.e. cut to length, incorporate a 3.5mm plug, injection over mold plug,
solder on the PCBA, assemble volume control casing, etc.)
Solder speakers to wire assembly (speakers sourced from China)
Assemble speakers to earphone housing
Assemble upper and lower housings
Testing/inspection/packaging
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 upon the facts presented, it is the opinion of this office that the manufacturing processes that takes
place in the Philippines are both meaningful and complex, resulting in the creation of the 3.5mm stereo wired
earphone. The various components (i.e. microphone, PCB, and speaker) used in the manufacturing process
are substantially transformed into a different article with a new name, character, and use as a result of the
processing that takes place within the Philippines. Therefore, the country of origin of the finished 3.5mm s
tereo wired earphones, model # EM-666A will be the Philippines.
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 Steven Pollichino at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division