The country of origin of a IGBT module

N360870May 13, 2026OT:RR:NC:N2:207
CATEGORY: OriginRobert StangHusch Blackwell LLP1801 Pennsylvania Ave., NW, Suite 1000Washington, DC 20006RE: The country of origin of a IGBT moduleDear Mr. Stang:In your letter dated
April 20, 2026
, you requested a country of origin ruling on a IGBT module on behalf ofyour client, Dynex Semiconductor Ltd.The merchandise under consideration is referred to as an Insulated Gate Bipolar Transistor (IGBT) module,Part No. DIM1500ESM33-PS400. This module is comprised of 24 IGBT dies and 12 Fast Recovery Diode(FRD) dies, configured so that each FRD die is paired with two IGBT dies to form the module’s switchingcircuit. The module incorporates an internal Printed Circuit Board (PCB) with electrical components tosynchronize gate and auxiliary signals. This ensures that the module achieves its desired switchingcharacteristics and protects the individual silicon die from malfunction. The dies and PCB are encapsulated ina plastic housing with 9 terminals. The module is an electronically controlled single switch device optimizedfor high current and high voltage applications such as motor controllers, traction drives, power inverters, andhigh voltage power grid applications. You state that the entire manufacturing process of the IGBT module takes place in United Kingdom (UK) byassembling numerous components from multiple countries. The manufacturing begins with the production ofsubstrate containing the IGBT and RFD dies. The silicon dies of Chinese origin are soldered to a DirectBonded Copper (DBC) ceramic substrate of Japanese origin. The top surface of the substrate has a pattern tofacilitate the electrical connection for the silicon dies to be mounted. The dies are attached to the substratesurface using solder reflow process and ultrasonic wire bonding technique is used to form the electricalconnections to the dies. Next, the completed substrate is soldered on a baseplate of Japanese origin andbusbars of UK origin. Then the PCB of Chinese origin is attached to the substrate by soldering connectionpoints. The internal volume of the module is encapsulated with dielectric gel and then encapsulated withepoxy. Finally, a plastic cover of UK origin is glued into place fitted with nuts and the busbar tabs are bent.The finished IGBT module is inspected and tested before shipment into the United States.When determining the country of origin, 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).Additionally, Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unlessexcepted, every article of foreign origin imported into the United States shall be marked in a conspicuousplace as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such amanner as to indicate to the ultimate purchaser in the United States, the English name of the country of originof the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should beable to know by an inspection of the marking on the imported goods the country of which the goods is theproduct. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may,by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking shouldinfluence his will.” See United States v. Friedlaender & Co., 27 C.C.P.A. 297, 302 (1940).Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements thecountry of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBPRegulations (19 CFR 134.1(b)), defines “country of origin” as the country of manufacture, production, orgrowth of any article of foreign origin entering the United States. Further work or material added to an articlein another country must effect a substantial transformation in order to render such other country the “countryof origin” within the meaning of the marking laws and regulations.CBP has held that whether an assembly process is sufficiently complex to rise to the level of a substantialtransformation is determined upon consideration of all the operations within that country. In this instance, theindividual IGBT dies and RFD dies from China are arranged in a specific configuration on the ceramicsubstrate from Japan to provide desired operational characteristics along with the PCB facilitating gatecontrol, signal communication, and coordinating switching operations to form a functional IGBT module.When considering the totality of the circumstances, this office finds that the assembly processes that occur inthe UK, taken as a whole, are sufficiently complex and meaningful as to result in a substantialtransformation, such that the non-originating components lose their individual identities and become anintegral part of a new article with a new name, character, and use. Based on the processes described in thesubmission, this office finds that the complete IGBT module is a product of the United Kingdom for originand marking purposes at time of importation into the United States.The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Howard Suh at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division