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The country of origin of gaming laptops
Issued January 30, 2026 by U.S. Customs and Border Protection.
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Copies to clipboardN3 N357691 (January 30, 2026)
Tariff classification
Product description
The merchandise under consideration is identified as five models of automatic data processing (ADP) machines that are referred to as Razer Blade 18 Gaming Laptop personal computers (PCs), models numbers, RZ09-05827ER3-R3U1, RZ09-05828ER3-R3U1, RZ09-05829ER4-R3U1, RZ09-0582DER9-R3U1, and RZ09-0582EER9-R3U1, which are all equipped with Windows 11 Home NexGen Premium operating systems and Razer’s proprietary software called Razer Synapse. All five models have 3 USB Type-A Ports, 2 USB Type-C Ports, one UHS-II SD card reader, and one HDMU 2.1 output. Each model in consideration is similar in appearance, but has variations in the memory size, GPU type, and storage capacity, based on the model configurations. In your submission,
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 country of origin of these Razer Blade Gaming Laptop personal computers, it is the opinion of this office that the motherboard PCBAs are the dominant component of these laptop PCs because they are the article within the assembly that houses and controls the interconnection of the processor, CPU, memory, and contains the BIOS that permits the ADP machine to function. The assembly work conducted in China, which entails inserting, plugging, and fastening, does not substantially transform the motherboard PCBAs into new and different articles. Accordingly, we find that the Razer Blade 18, model numbers RZ09-05827ER3-R3U1, RZ09-05828ER3-R3U1, RZ09-05829ER4-R3U1, RZ09-0582DER9-R3U1, and RZ09-0582EER9-R3U1 are considered products of Vietnam for origin purposes at the time of importation into the United States.
Full text
N357691
January 30, 2026
OT:RR:NC:N2:208
CATEGORY: Origin Joe Castillo Razer (Asia-Pacific) Pte. Ltd. 1 One-North Crescent #02-01 Singapore 138538 RE: The country of origin of gaming laptops Dear Mr. Castillo: In your letter dated January 11, 2026, you requested a country of origin ruling on 5 models of gaming laptops. The merchandise under consideration is identified as five models of automatic data processing (ADP) machines that are referred to as Razer Blade 18 Gaming Laptop personal computers (PCs), models numbers, RZ09-05827ER3-R3U1, RZ09-05828ER3-R3U1, RZ09-05829ER4-R3U1, RZ09-0582DER9-R3U1, and RZ09-0582EER9-R3U1, which are all equipped with Windows 11 Home NexGen Premium operating systems and Razer’s proprietary software called Razer Synapse. All five models have 3 USB Type-A Ports, 2 USB Type-C Ports, one UHS-II SD card reader, and one HDMU 2.1 output. Each model in consideration is similar in appearance, but has variations in the memory size, GPU type, and storage capacity, based on the model configurations. In your submission, you state that the manufacturing process for all five models of the Razer Blade 18 PCs is the same. The motherboard Printed Circuit Board Assemblies (PCBAs) are assembled in Vietnam using components sourced from various countries of origin. The production of the PCBAs starts with blank printed circuit boards (PCBs) and advances through many steps, such as surface mount technology (SMT), laser etching, solder paste application, pick and placement of the components through a reflow oven, and auto-inspection and testing of the parts. Once the motherboard PCBAs are completed and tested, they are shipped to China where the Razer Blade 18 gaming laptops are assembled. Each assembly process consists of inserting the completed motherboard PCBA onto the bottom cover and attaching parts, such as an LCD panel, keyboard, storage, Wi-Fi antenna, webcam, cooling fans, touchpad, speaker, battery, as well as installation of software (Windows 11 Home Operating System and Razer Synapse software). Lastly, these laptop PCs are inspected, tested, labeled, and packaged for export into the United States.
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 country of origin of these Razer Blade Gaming Laptop personal computers, it is the opinion of this office that the motherboard PCBAs are the dominant component of these laptop PCs because they are the article within the assembly that houses and controls the interconnection of the processor, CPU, memory, and contains the BIOS that permits the ADP machine to function. The assembly work conducted in China, which entails inserting, plugging, and fastening, does not substantially transform the motherboard PCBAs into new and different articles. Accordingly, we find that the Razer Blade 18, model numbers RZ09-05827ER3-R3U1, RZ09-05828ER3-R3U1, RZ09-05829ER4-R3U1, RZ09-0582DER9-R3U1, and RZ09-0582EER9-R3U1 are considered products of Vietnam for origin 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) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division
Ruling history
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