N350187 N3 Ruling Active

The country of origin of laptop computers

Issued July 3, 2025 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2025, 1993, 1982, 1201, 2018, 1992, 4100

Headings: 2025, 1993, 1982, 1201, 2018, 1992, 4100

Product description

Ltd. The merchandise under consideration is the two “product families” of the Gigabyte Gaming A16 and the Gigabyte Aero X16, which are described as laptop personal computers (PC). The Gigabyte Gaming A16 is equipped with a motherboard printed circuit board assembly (PCBA), processor, memory, 16-inch liquid crystal display (LCD), solid state storage device (SSD), wireless networking, webcam, lithium polymer battery, and integrated keyboard/touchpad. The Gigabyte Gaming A16 PC is imported with Windows or UEFI Shell operating system (OS) installed and is accompanied by its power adapter. It has three USB-A sockets, one USB-C socket, an audio socket, and a HDMI port. The Gigabyte Aero X16 PC is described as being equipped with a motherboard PCBA, processor, memory, display, solid state storage device (SSD), wireless networking, webcam, lithium polymer battery, and integrated keyboard/touchpad. The Gigabyte Aero X16 PC is imported with Windows or UEFI Shell OS installed and is accompanied by its power adapter. It has three USB-A sockets, one USB-C socket, an audio socket, and a HDMI port. As per the information provided, the motherboard PCBA for both the Gigabyte Gaming A16 and the Gigabyte Aero X16 is manufactured in Vietnam by affixing numerous components, such as integrated circuits, diodes, resistors, etc. onto a bare printed circuit board (PCB) by means of surface mount technology (SMT). The CPU, graphics processing units (GPU), and video random access memories (VRAMs), sourced from various countries, are affixed to the motherboard PCBA in Vietnam as well. Upon completion of the SMT process for the motherboards, they undergo testing in Vietnam. Once the testing is complete, the motherboard subassembly is shipped to China, where the assembly of the Gigabyte laptop PC is completed by inserting the motherboard and various subassemblies, such as the LCD, keyboard, touchpad, antenna, camera, speakers, daughter board, thermal module, dynamic random access memory (DRAM), S

CBP rationale

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). Regarding the origin of the Gigabyte Gaming A16 and the Gigabyte Aero X16 laptop PC “product families,” the assembly of the motherboard PCBA in Vietnam, by soldering individual components of various origins onto a bare printed circuit board, resulted in a substantial transformation of those components to produce a motherboard of Vietnamese origin. Furthermore, it is the opinion of this office that the motherboard PCBA establishes the function of the Gigabyte Gaming A16 and the Gigabyte Aero X16 laptop PC “product families” because it is the article within the assembly that houses and controls the interconnection of the processor, CPU, memory, and contains the BIOS that enables the ADP machine to function. The assembly work conducted in China does not substantially transform the motherboard PCBA into a new and different article.

Full text

N350187
July 3, 2025
OT:RR:NC:N2:208
CATEGORY: Origin John McKenzie Baker & McKenzie LLP 101 California Street, Suite 4100 San Francisco, CA 94111 RE: The country of origin of laptop computers Dear Mr. McKenzie: In your letter dated June 13, 2025, you requested a country of origin ruling on behalf of your client, Gigabyte Technology Co. Ltd. The merchandise under consideration is the two “product families” of the Gigabyte Gaming A16 and the Gigabyte Aero X16, which are described as laptop personal computers (PC). The Gigabyte Gaming A16 is equipped with a motherboard printed circuit board assembly (PCBA), processor, memory, 16-inch liquid crystal display (LCD), solid state storage device (SSD), wireless networking, webcam, lithium polymer battery, and integrated keyboard/touchpad. The Gigabyte Gaming A16 PC is imported with Windows or UEFI Shell operating system (OS) installed and is accompanied by its power adapter. It has three USB-A sockets, one USB-C socket, an audio socket, and a HDMI port. The Gigabyte Aero X16 PC is described as being equipped with a motherboard PCBA, processor, memory, display, solid state storage device (SSD), wireless networking, webcam, lithium polymer battery, and integrated keyboard/touchpad. The Gigabyte Aero X16 PC is imported with Windows or UEFI Shell OS installed and is accompanied by its power adapter. It has three USB-A sockets, one USB-C socket, an audio socket, and a HDMI port. As per the information provided, the motherboard PCBA for both the Gigabyte Gaming A16 and the Gigabyte Aero X16 is manufactured in Vietnam by affixing numerous components, such as integrated circuits, diodes, resistors, etc. onto a bare printed circuit board (PCB) by means of surface mount technology (SMT). The CPU, graphics processing units (GPU), and video random access memories (VRAMs), sourced from various countries, are affixed to the motherboard PCBA in Vietnam as well. Upon completion of the SMT process for the motherboards, they undergo testing in Vietnam. Once the testing is complete, the motherboard subassembly is shipped to China, where the assembly of the Gigabyte laptop PC is completed by inserting the motherboard and various subassemblies, such as the LCD, keyboard, touchpad, antenna, camera, speakers, daughter board, thermal module, dynamic random access

memory (DRAM), SSD, and battery into a housing by attaching cables, fastening with screws, arranging and alignment, and snap-fitting together to produce a functional automatic data processing machine. 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). Regarding the origin of the Gigabyte Gaming A16 and the Gigabyte Aero X16 laptop PC “product families,” the assembly of the motherboard PCBA in Vietnam, by soldering individual components of various origins onto a bare printed circuit board, resulted in a substantial transformation of those components to produce a motherboard of Vietnamese origin. Furthermore, it is the opinion of this office that the motherboard PCBA establishes the function of the Gigabyte Gaming A16 and the Gigabyte Aero X16 laptop PC “product families” because it is the article within the assembly that houses and controls the interconnection of the processor, CPU, memory, and contains the BIOS that enables the ADP machine to function. The assembly work conducted in China does not substantially transform the motherboard PCBA into a new and different article. As a result, we find that the Gigabyte Gaming A16 and the Gigabyte Aero X16 laptop PC “product families” are considered products of Vietnam for origin and marking purposes at the time of importation into the United States. 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

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