OT:RR:NC:N4:410
Lydia Pardini
Polsinelli PC
1401 I Street NW, Suite 800
Washington, DC 20005
RE: The eligibility of the United States-Mexico Canada Agreement (USMCA) of microwave ovens from
Mexico
Dear Ms. Pardini:
This is in response to your letter dated October 2, 2025, on behalf of Galanz Americas Limited Company
(“Galanz Americas”), you request a United States-Mexico-Canada Agreement (USMCA) eligibility for
preferential tariff treatment on microwave ovens.
The merchandise subject to this ruling request is five models of microwave ovens, all of which will be
assembled in Mexico and ultimately imported into the United States.
The microwave ovens each consist of the following key assemblies or components: a magnetron, cavity kits,
outer enclosures, a door plate assembly, a lamp, a sensor, an outer wrapper assembly, a bottom plate
assembly, a door assembly (containing a door hook, frame and shielding board), and an air duct.
The applicable subheading for the microwave ovens will be 8516.50, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for: "[e]lectric instantaneous or storage water heaters and immersion
heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus
(for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other
electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of
heading 8545; parts thereof: [m]icrowave ovens”.
You indicate that Galanz Americas anticipates the manufacturer in Mexico will procure certain
subassemblies, such as the magnetrons, cavity kits, outer enclosures, door plate assemblies, lamps, lower
hinges, roller rings, glass turntable, and other materials needed from the companies’ Chinese affiliate in
Guangdong, China for production in Mexico. All other subassemblies will be manufactured in Mexico
(except the sensors which may be sourced from Japan), which include (1) outer wrapper assemblies, (2)
bottom plate assemblies, (3) door assemblies made of door hooks, door frames, and shielding boards, and (4)
air duct brackets. All these subassemblies will be further assembled into complete microwave ovens with the
forementioned components imported from China to manufacture the finished microwave ovens.
Regarding the microwave ovens’ eligibility for preferential tariff treatment, the USMCA was signed by the
Governments of the United States, Mexico, and Canada on November 30, 2018, and approved by the U.S.
Congress with the enactment on January 29, 2020, of the USMCA Implementation Act. General Note (GN)
11 of the HTSUS implements the USMCA. GN 11(b) sets forth the criteria for determining whether a good is
an originating good for purposes of the USMCA. GN 11(b) states:
For the purposes of this note, a good imported into the customs territory of the United States from the
territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential
tariff treatment provided for in the applicable subheading and quantitative limitations set forth in the
tariff schedule as a “good originating in the territory of a USMCA country” only if –
(i) the good is a good wholly obtained or produced entirely in the territory of one or more
USMCA countries;
(ii) the good is a good produced entirely in the territory of one or more USMCA countries,
exclusively from originating materials;
(iii) the good is a good produced entirely in the territory of one or more USMCA countries
using nonoriginating materials, if the good satisfies all applicable requirements set forth in this
note (including the provisions of subdivision (o));
…
The subject microwave ovens contain non-originating materials and are not considered a good wholly
obtained or produced entirely in a USMCA country under GN 11(b)(i). Moreover, under GN 11(b)(ii), the
microwave ovens are not goods produced entirely in Mexico exclusively from originating materials.
Therefore, we must next determine whether the non-originating materials undergo the tariff shift and other
requirements provided for in GN 11(b)(iii) and GN 11(o).
The subject microwave ovens are classified in subheading 8516.50, HTSUS. As such, we look to the
applicable tariff shift rule for merchandise classifiable under subheading 8516.50, HTSUS, in GN 11(o),
HTSUS, which provides, in relevant part:
A change to subheadings 8516.10 through 8516.80 from any other subheading, including another
subheading within that group.
Based upon the information provided in the Bill of Materials (BOM), all nonoriginating parts included in the
manufacture of the finished microwave ovens are classified outside of subheading 8516.50, HTSUS. Thus,
the finished microwave ovens are considered originating goods under the USMCA and eligible for
preferential tariff treatment.
In your ruling request letter, you state that the country of origin of the microwave ovens is Mexico, but do not
seek a ruling for a country of origin determination. Please note that CBP relies on the substantial
transformation analysis when determining the country of origin for purposes of duties, and Part 102, Customs
Regulations, for marking. If you desire a ruling on the country of origin, you may submit a new ruling
request with additional information including (1) the name, detailed description, clear color images,
use/function, cost, and classification of each foreign component imported into Mexico. (2) Provide detailed
step-by-step production details of the manufacturing process performed in Mexico and China. This
information should contain a written explanation of the process, photos of the components being assembled,
a description of the work being performed, equipment necessary for the assembly process, time, skill level
required, attention to detail, quality control, testing, etc.
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 Regulations (19 CFR Part 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, contact
National Import Specialist Michael Chen at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division