CLA-2-85:OT:RR:NC:N2:212
Sophia Jia
Aborn Automotive Sensor (Thailand) CO., LTD.
Land Plots No. G.39A+G.39B in WHA Eastern Seaboard Industrial Estate 2, A.Ban Bueng Thailand
RE: The country of origin of ride height sensors
Dear Ms. Jia:
In your letter dated November 11, 2024, you requested a country of origin ruling.
There are two items at issue with this request, identified by part numbers 20100024 and 20100037, and described as ride height sensors. These devices consist of a Printed Circuit Board (PCB) and magnetic core within an enclosure equipped with brackets and rocker arms for mounting purposes. You state that these devices are mounted within the suspension system of a vehicle in order to detect differences in the height of the wheels and other suspension parts. The subject sensors act as transducers by creating a magnetic field within the suspension system. When the suspension compresses or expands, the magnetic field is broken creating an electrical signal that is sent to the Electronic Control Unit (ECU) of the vehicle for interpretation. This information is used to activate and enhance the active suspension systems throughout the vehicle.
In your request, you state that the manufacturing process is substantially similar for both models and occurs in Thailand. The PCB and magnetic core, which originate from Thailand, are installed within the molded body. The electrical connection components and rocker/mounting arms are then added to the body. We note that the molded body and mounting arms also originate from Thailand while the screws that mount the arms originate from China. The finished device is then inspected, tested and packaged for shipment to the U.S.
The country of origin is defined in 19 CFR 134.1(b), in pertinent part, as the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the 'country of origin' within the meaning of this part.
For tariff purposes, the courts have held that a substantial transformation occurs when an article emerges from a process with a new name, character or use different from that possessed by the article prior to processing. United States v. Gibson-Thomsen Co., Inc., 27 CCPA 267, C.A.D. 98 (1940); National Hand Tool Corp. v. United States, 16 CIT 308 (1992), aff'd, 989 F. 2d 1201 (Fed. Cir. 1993); Anheuser Busch Brewing Association v. The United States, 207 U.S. 556 (1908) and Uniroyal Inc. v. United States, 542 F. Supp. 1026 (1982).
Regarding the origin of the subject sensors, it is the opinion of this office that the PCB and magnetic core impart the character of the finished device as they perform the essential function of the sensors. Further, all components that originate from outside of Thailand are ancillary and, thus, are substantially transformed by the processes performed. Based upon the facts presented, the country of origin of the ride height sensors, part numbers 20100024 and 20100037, will be Thailand.
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division