OT:RR:NC:N2:220

components to produce the five PCBAs of Vietnamese origin.? Furthermore, it is the opinion of this office that the Motherboard PCBA establishes the function of the power supply because it is the article within the assembly that converts the electricity from AC to DC.? As a result of the foregoing, we find that the components that make up the power supply are substantially transformed in Vietnam into a new and different article of commerce, and the Switching Power Supply MWE Gold 850W V3, PN PS-5851-3CX, is considered a product of Vietnam for origin purposes at 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 Karl Moosbrugger at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division