OT:RR:NC:N1:102
Joseph Yungman
NVC Sales America Inc.
39555 Orchard Hill Place, Suite 205
Novi, MI 48168
RE: The country of origin of a torsional vibration damper
Dear Mr. Yungman:
In your letter dated June 25, 2026, you requested a country of origin ruling.
The product at issue is a torsional vibration damper (TVD), part number RD02391-A. The TVD, which is
comprised of three concentric rings, is mechanically powered by the crankshaft of a passenger vehicle.
Regarding the TVD’s origin, two scenarios are presented, both involving final assembly in Thailand. Prior to
the final assembly process, the casting hub and outer ring are cast in Japan for scenario one and in China for
scenario two. Once exported to Thailand, the hub and ring are machined. The machining processes produce
the interfacing keyway in the casting hub, the exterior grooves of the outer ring, and finalize the side faces of
both components.
During the final assembly, the casting hub and outer ring are degreased, preheated, and sprayed with
adhesive. Afterwards, the outer ring is placed over a rubber ring from Thailand and then combined with the
casting hub. Subsequently, the rings are pressed together, and the finished TVD is balanced and coated. The
finished TVD then undergoes various inspections.
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).
Like the TVD discussed in New York Ruling Letter N316592, dated January 20, 2021, the rings are
combined and pressed together to produce a TVD. The ruling explains that press-fitting components to each
other is a simple assembly. The inner ring and casting hub are not transformed into a new and different article
of commerce with a name, character, and use different from that possessed prior to the processing. As such,
the country of origin of the TVD will be Japan for scenario one and China for scenario two.
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 Sandra Martinez at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division