OT:RR:NC:N1:105
Robin Grover
Law Office of Robin W. Grover
1016 Seventh Street, S.E.
Washington, DC 20003-3627
RE: The eligibility of the United States-Mexico-Canada Agreement (USMCA) of a heat sink assembly from
Canada
Dear Mr. Grover:
In your letter dated October 8, 2025, on behalf of your client, Visby Medical, you requested a binding ruling
on the eligibility of a heat sink assembly under the United States-Mexico-Canada Agreement (USMCA).
The item under consideration is described as a heat sink assembly that is incorporated into the Visby
Respiratory Health Point of Care Test and Visby Medical Sexual Health Test. The heat sink assembly is a
specially designed part of the completed medical diagnostic units whose main purpose is to dissipate heat
from electronic components, preventing them from overheating, and ensuring reliable operation. The heat
sink accomplishes this with its uniquely shaped design by absorbing heat from the components before
transferring the heat to the surrounding environment. The complete heat sink assembly includes the Chinese
origin aluminum heat sink and several United States origin components that includes two plastic elbows, a
4-up coupler, tubing, and adhesive.
In New York Ruling N352482 (dated September 3, 2025), CBP ruled that according to Chapter 90 Note 2(b),
the heat sink assembly was a part of the Visby Respiratory Health Point of Care Test and Visby Medical
Sexual Health Test, and classified the complete article in subheading 9027.90.5650, Harmonized Tariff
Schedule of the United States (HTSUS). The only non-originating article in the assembly is the aluminum
heat sink casting from China, which is classified in heading 7619, HTSUS.
The USMCA was signed by the governments of the United States, Mexico, and Canada on November 30,
2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the
USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 U.S.C. § 4511(a)). 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
non-originating materials, if the good satisfies all applicable requirements set forth in this note (including the
provisions of subdivision (o)).
Since the heat sink assembly contains non-originating articles, they are not considered a good wholly
obtained or produced entirely in a USMCA country under GN 11(b)(i), nor are the products produced
exclusively from originating materials per GN 11(b)(ii). Thus, we must determine whether the product
qualifies under GN 11(b)(iii). As previously noted, the heat sink assembly is classified under subheading
9027.90.5650, HTSUS. The applicable rule of origin for goods classified under subheading 9027.90, HTSUS,
is in GN 11(o)/58, HTSUS, which provides:
(A) A change to subheading 9027.90 from any other heading; or
(B) No change in tariff classification to a good of subheading 9027.90, provided there is a regional value
content of not less than:
(1) 60 percent where the transaction value method is used; or
(2) 50 percent where the net cost method is used.
Based on the facts provided, the goods described above qualify for USMCA preferential tariff treatment,
because they will meet the requirements of HTSUS General Note 11(b)58(A). The heat sink would be
classified in Chapter 76 while the finished heat sink assembly is classified in subheading 9027.90, HTSUS.
The good will therefore be entitled to a free rate of duty under the USMCA upon compliance with all
applicable laws, regulations, and agreements.
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 Jason Christie at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division