[Federal Register Volume 90, Number 118 (Monday, June 23, 2025)]
[Notices]
[Pages 26598-26601]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-11466]


-----------------------------------------------------------------------

DEPARTMENT OF HOMELAND SECURITY

U.S. Customs and Border Protection


Notice of Issuance of Final Determination Concerning Trimble R980 
GNSS Receiver

AGENCY: U.S. Customs and Border Protection, Department of Homeland 
Security.

ACTION: Notice of final determination.

-----------------------------------------------------------------------

SUMMARY: This document provides notice that U.S. Customs and Border 
Protection (CBP) has issued a final determination concerning the 
country of origin of the Trimble R980 Global Navigation Satellite 
System (GNSS) Receiver. Based upon the facts presented, CBP has 
concluded that the last substantial transformation of the R980 GNSS 
Receiver occurs in the United States.

DATES: The final determination was issued on June 18, 2025. A copy of 
the final determination is attached. Any party-at-interest, as defined 
in 19 CFR 177.22(d), may seek judicial review of this final 
determination no later than July 23, 2025.

FOR FURTHER INFORMATION CONTACT: Anna Hedstrom, Valuation and Special 
Programs Branch, Regulations and Rulings, Office of Trade, at (202) 
325-0227.

SUPPLEMENTARY INFORMATION: Notice is hereby given that on June 18, 
2025, CBP issued a final determination concerning the country of origin 
of the Trimble R980 GNSS Receiver for purposes of Title III of the 
Trade Agreements Act of 1979. This final determination, Headquarters 
Ruling Letter (HQ) H345749, was issued at the request of Trimble, Inc. 
under procedures set forth at 19 CFR part 177, subpart B, which 
implements Title III of the Trade Agreements Act of 1979, as amended 
(19 U.S.C. 2511-18). In the final determination, CBP has concluded that 
the last substantial transformation of the R980 GNSS Receiver occurs in 
the United States. The final determination also finds that the R980 
GNSS Receiver is exempt from the country of origin marking requirements 
of 19 U.S.C. 1304.
    Section 177.29, CBP Regulations (19 CFR 177.29), provides that a 
notice of final determination shall be published in the Federal 
Register within 60 days of the date the final determination is issued. 
Section 177.30, CBP Regulations (19 CFR 177.30), provides that any 
party-at-interest, as defined in 19 CFR 177.22(d), may seek judicial 
review of a final determination within 30 days of publication of such 
determination in the Federal Register.

Alice A. Kipel,
Executive Director, Regulations and Rulings, Office of Trade.
[GRAPHIC] [TIFF OMITTED] TN23JN25.011


HQ H345749

June 18, 2025

OT:RR:CTF:VS H345749 ACH

[[Page 26599]]

CATEGORY: Origin
John McKenzie, Baker & McKenzie LLP, Two Embarcadero Center, 11th 
Floor, San Francisco, CA 94111-3802

RE: U.S. Government Procurement; Title III, Trade Agreements Act of 
1979 (19 U.S.C. 2511); Subpart B, Part 177, CBP Regulations; Country 
of Origin of R980 Global Navigation Satellite System Receiver; 
Country of Origin Marking

Dear Mr. McKenzie,

    This is in response to your February 3, 2025 request, on behalf 
of Trimble, Inc. (``Trimble''), for a final determination concerning 
the country of origin of the R980 Global Navigation Satellite System 
(``GNSS'') Receiver, pursuant to Title III of the Trade Agreements 
Act of 1979 (``TAA''), as amended (19 U.S.C. 2511 et seq.), and 
subpart B of Part 177, U.S. Customs and Border Protection (``CBP'') 
Regulations (19 CFR 177.21, et seq.). Trimble is a party-at-interest 
within the meaning of 19 CFR 177.22(d)(1) and 177.23(a) and is 
therefore entitled to request this final determination. You also 
requested a determination on whether the product is exempt from 
country of origin marking requirements.

FACTS

    Trimble is a Delaware corporation based in Colorado, 
specializing in the production and design of industrial technology 
for the agricultural, construction, and geospatial transportation 
industries. At issue in this case is the R980 GNSS Receiver, which 
you describe as designed for ``surveying and mapping in challenging 
environments.''
    The R980 GNSS Receiver consists of seven main components, which 
undergo final assembly into a chassis in Thailand:
    1. Main Board Assembly,
    2. Power Supply and Communications Board Assembly,
    3. Antenna Element Assembly,
    4. Radio Interface,
    5. Antenna Low Noise Amplifier,
    6. Battery subscriber identity model (``SIM''), and
    7. 450MHz Radio.
    Four of these components, the main board assembly, the power 
supply and communications board assembly, the antenna element 
assembly, and the radio interface are stated to be manufactured in 
the United States. You characterize three of these U.S.-origin 
components as printed circuit board assemblies (``PCBAs''). You 
state that the main board assembly is the primary PCBA, which 
provides the ``essential character'' of the R980 GNSS Receiver, 
including the central processing unit (``CPU''), random access 
memory (``RAM''), flash memory module, RF processor, baseband 
processer, and Global Positioning System (``GPS'') Components. These 
components are assembled onto the board using Surface Mount 
Technology (``SMT'') in the United States. You additionally state 
that the Radio Interface is a separate PCBA with 59 components 
assembled onto a bare circuit board with SMT. You also state that 
the power supply and communications board assembly is a PCBA with 
593 components assembled onto a circuit board using SMT and includes 
all communication functions of the R980 GNSS Receiver.
    Two of the main components, the antenna low noise amplifier and 
battery SIM, are produced in Thailand. You state that these 
``perform subsidiary roles with respect to the R980 GNSS device.'' 
The low noise amplifier is assembled in Thailand and then shipped to 
the United States and built into the Antenna Element Assembly. 
Additionally, the battery SIM is a PCBA produced by assembling five 
components onto a bare printed circuit board.
    The final main component is a 450MHz Radio, which is produced in 
Finland. You provide no details about the production process of this 
component, but it has a higher cost than the materials from any 
other country. This radio is only available for R980 GNSS Receivers 
sold in the United States, Canada, Australia, and New Zealand.
    The final assembly operations occur in Thailand, involving the 
following steps:
    1. The main board assembly, radio interface PCBA, power supply 
and communications PCBA, antenna assembly, and radio module are 
screwed onto a ``hot box'' with screws and then the ``hot box'' 
assembly is subject to functional testing.
    2. A keypad is installed onto the chassis with glue and two 
screws.
    3. The battery compartment floor, battery compartment, and 
battery SIM are assembled and affixed to the chassis with screws.
    4. The ``hot box'' subassembly with the PCBAs and antenna 
element are affixed to the chassis.
    5. The battery compartment door is installed to the outside of 
the chassis with two screws.
    6. Various mechanical parts are installed into the chassis.
    7. Four compliance labels, overlays and serial number labels are 
attached to the exterior of the chassis.
    8. A series of functional tests are conducted (leak test; 
calibration confirmation; unit input/output testing; unit gyroscope 
testing).
    You claim that the R980 GNSS Receiver would not be functional 
without Trimble's proprietary software. You estimate that software 
development ``involved more than 1 million developer hours,'' and 
that 67 percent of the code was written by developers in the United 
States and 33 percent by developers in Germany. You state that this 
proprietary software has further undergone ``software build'' in the 
United States, where it was compiled from its constituent source 
code into machine readable binaries. This software will be flashed 
onto a memory component in the United States, which will then be 
assembled onto the main board PCBA by SMT in the United States. In 
total, you estimate that 70 percent of the R980 GNSS Receiver's 
value is the result of this proprietary software.

Issue

    What is the country of origin of the R980 GNSS Receiver for the 
purposes of U.S. Government procurement and country of origin 
marking?

Law and Analysis

Country of Origin Determination

    CBP issues country of origin advisory rulings and final 
determinations as to whether an article is or would be a product of 
a designated country or instrumentality for the purpose of granting 
waivers of certain ``Buy American'' restrictions in U.S. law or 
practice for products offered for sale to the U.S. Government, 
pursuant to subpart B of Part 177, 19 CFR 177.21-177.31, which 
implements Title III of the TAA, as amended (19 U.S.C. 2511-2518).
    CBP's authority to issue advisory rulings and final 
determinations stems from 19 U.S.C. 2515(b)(1), which states:
    For the purposes of this subchapter, the Secretary of the 
Treasury shall provide for the prompt issuance of advisory rulings 
and final determinations on whether, under section 2518(4)(B) of 
this title, an article is or would be a product of a foreign country 
or instrumentality designated pursuant to section 2511(b) of this 
title.
    Emphasis added.
    The Secretary of the Treasury's authority mentioned above, along 
with other customs revenue functions, are delegated to the Secretary 
of Homeland Security via Treasury Department Order (TO) 100-20 
``Delegation of Customs revenue functions to Homeland Security,'' 
dated October 30, 2024, and are subject to further delegations to 
CBP (see also 19 CFR part 177, subpart B).
    The rule of origin set forth under 19 U.S.C. 2518(4)(B) states:
    An article is a product of a country or instrumentality only if 
(i) it is wholly the growth, product, or manufacture of that country 
or instrumentality, or (ii) in the case of an article which consists 
in whole or in part of materials from another country or 
instrumentality, it has been substantially transformed into a new 
and different article of commerce with a name, character, or use 
distinct from that of the article or articles from which it was so 
transformed.
    See also 19 CFR 177.22(a).
    In rendering advisory rulings and final determinations for 
purposes of U.S. Government procurement, CBP applies the provisions 
of subpart B of Part 177 consistent with the Federal Procurement 
Regulation (``FAR''). See 19 CFR 177.21. In this regard, CBP 
recognizes that the FAR restricts the U.S. Government's purchase of 
products to U.S.-made or designated country end products for 
acquisitions subject to the TAA. See 48 CFR 25.403(c)(1).
    The FAR, 48 CFR 25.003, defines ``U.S.-made end product'' as:
    . . . an article that is mined, produced, or manufactured in the 
United States or that is substantially transformed in the United 
States into a new and different article of commerce with a name, 
character, or use distinct from that of the article or articles from 
which it was transformed.
    Additionally, the FAR, 48 CFR 25.003 defines ``designated 
country end product'' as:

a WTO GPA [World Trade Organization Government Procurement 
Agreement] country end product, an FTA [Free Trade Agreement] 
country end product, a least developed country end product, or a 
Caribbean Basin country end product.

[[Page 26600]]

Section 25.003 defines ``WTO GPA country end product'' as an article 
that:
(1) Is wholly the growth, product, or manufacture of a WTO GPA 
country; or
(2) In the case of an article that consists in whole or in part of 
materials from another country, has been substantially transformed 
in a WTO GPA country into a new and different article of commerce 
with a name, character, or use distinct from that of the article or 
articles from which it was transformed. The term refers to a product 
offered for purchase under a supply contract, but for purposes of 
calculating the value of the end product includes services (except 
transportation services) incidental to the article, provided that 
the value of those incidental services does not exceed that of the 
article itself.

    Thailand is not a ``designated country,'' and products of 
Thailand are not eligible for U.S. Government procurement. 48 CFR 
25.003
    To determine whether a substantial transformation occurs when 
components of various origins are assembled into completed products, 
CBP considers the totality of the circumstances and makes such 
determinations on a case-by-case basis. The country of origin of the 
item's components, extent of the processing that occurs within a 
country, and whether such processing renders a product with a new 
name, character, and use are primary considerations in such cases. 
Additionally, factors such as the resources expended on product 
design and development, the extent and nature of post-assembly 
inspection and testing procedures, and worker skill required during 
the actual manufacturing process will be considered when determining 
whether a substantial transformation has occurred. No one factor is 
determinative. See, e.g., Headquarters Ruling Letter (``HQ'') 
H311606, dated June 16, 2021; and HQ H302801, dated October 3, 2019.
    You argue that, because the key components of the R980 GNSS 
Receiver are manufactured in the United States, it is a product of 
the United States. You further argue that the final production in 
Thailand is a ``simple assembly'' and does not result in a 
substantial transformation. You also argue that the main PCBA, once 
fully assembled and programmed, contains the ``essential character'' 
of the R980 GNSS Receiver. In support of this, you cite the U.S. 
Court of International Trade's opinion in Energizer Battery, Inc. v. 
United States, 190 F. Supp. 3d 1308 (Ct. Int'l Trade 2016). 
Energizer Battery involved the manufacture of a flashlight in which 
all the components of the flashlight were of Chinese origin, except 
for a white LED and a hydrogen getter. The components were imported 
into the United States and assembled into the finished Generation II 
flashlight. The Energizer Battery court applied the ``name, 
character and use'' test to determine whether a substantial 
transformation had occurred and noted, citing Uniroyal, Inc. v. 
United States, 542 F. Supp. 1026, 1031 (Ct. Int'l Trade 1982), that 
when ``the post-importation processing consists of assembly, courts 
have been reluctant to find a change in character, particularly when 
the imported articles do not undergo a physical change.'' Energizer 
Battery at 1318. In addition, the court noted that ``when the end-
use was pre-determined at the time of importation, courts have 
generally not found a change in use.'' Energizer Battery at 1319, 
citing as an example, National Hand Tool Corp. v. United States, 16 
C.I.T. 308, 312 (1992), aff'd, 989 F.2d 1201 (Fed. Cir. 1993). 
Further, courts have considered the nature of the assembly, i.e., 
whether it is a simple or complex assembly, such that individual 
parts lose their separate identities and become integral parts of a 
new article. Energizer Battery, 190 F. Supp. 3d 1308.
    Regarding electronic equipment, CBP has found that circuit 
boards undergo a substantial transformation into PCBAs when various 
components are assembled onto the board via SMT. See C.S.D. 85-25, 
19 Cust. Bull. 844 (1985) (determining that the assembly of the PCBA 
involved a very large number of components and a significant number 
of different operations, required a relatively significant period of 
time as well as skill, attention to detail, and quality control, and 
resulted in significant economic benefit to the beneficiary 
developing country from the standpoint of both value added to the 
PCBA and the overall employment generated thereby). Additionally, 
CBP has found that the mere attachment of wires to a PCBA and 
installation into a case, along with minor tuning processes, does 
not result in a substantial transformation. HQ 561232, dated April 
20, 2004.
    As you further highlight, the programming of a device may also 
affect its country of origin. In Data General v. United States, 4 
C.I.T. 182 (1982), the court determined that the programming of a 
foreign PROM (``Programmable Read-Only Memory'' chip) in the United 
States substantially transformed the PROM into a U.S. article. In 
the United States, the programming bestowed upon each integrated 
circuit its electronic function, that is, its ``memory'' which could 
be retrieved. A distinct physical change was effected in the PROM by 
the opening or closing of the fuses, depending on the method of 
programming. The essence of the article, its interconnections or 
stored memory, was established by programming. Texas Instruments v. 
United States, 681 F.2d 778, 782 (CCPA 1982) (stating the 
substantial transformation issue is a ``mixed question of technology 
and customs law'').
    CBP has issued multiple decisions involving articles containing 
several PCBAs and their functionality in the final article. For 
instance, in HQ H301910, dated August 5, 2019, which concerned 
mailing machine engines, CBP determined that the main PCBA, the 
print control firmware, and the print head constituted the primary 
and fundamental essence of the mailing machine engine because these 
components controlled the engine's function, operations, and enabled 
the printing of the correct postage. In particular, the main PCBA 
was composed of components essential to the fundamental function and 
primary purpose of the engine, including the CPU, the memory, and 
the Field-Programmable Gate Array, which combined to form the 
``brain'' of the device. CBP held that, inasmuch as the main PCBA, 
the print control firmware, and the print head were all produced in 
Japan, the country of origin of the mailing engine machine was 
Japan.
    In HQ H302801, dated October 3, 2019, CBP considered the country 
of origin of certain ``Fitbit'' smart watches. The case involved 
multiple PCBAs from Taiwan or the Philippines, which were assembled 
together into a final product in China by installing PCBAs into a 
housing with a vibration motor, battery, display, and wristband. The 
assembly did not alter the PCBAs' functional or physical attributes, 
and the PCBAs had a predetermined end-use as the electronic 
``brain'' of the device. Additionally, the final assembly in China 
was neither complex nor time intensive, whereas the assembly of the 
PCBAs required complex equipment for SMT, a high level of expertise, 
and involved more components and subassemblies than the final 
assembly in China. Therefore, the country of origin was Taiwan or 
the Philippines.
    However, in HQ H304677, dated April 21, 2023, CBP found that the 
country of origin of laser printers was China, even though the main 
PCBAs were manufactured and installed into the final product in 
Mexico. In that case, the printer transports which included all the 
mechanical components of the device, such as the housing, scanner, 
power supply, and fuser, were manufactured in China. The PCBAs were 
manufactured in Mexico, where components were added to the board 
with SMT, and U.S. and Philippine-origin firmware was downloaded 
onto the PCBA. The PCBAs were then installed into the printers and 
the devices underwent a series of tests. CBP determined that the 
PCBAs were not the only fundamental functioning component of the 
printer, since the Chinese printer transports also provided 
character to the final article. Furthermore, since all of the 
mechanical printing functions were imparted by the Chinese 
transports, the country of origin was China.
    Most significantly, CBP analyzed another, almost identical GNSS 
Receiver produced by Trimble in HQ H338116, dated June 4, 2024. In 
this final determination, CBP determined that the country of origin 
was the United States even though two PCBAs were manufactured in 
Thailand and a 450 MHz radio component was manufactured in China. 
Because the U.S.-origin components were notably more complex, CBP 
determined that the country of origin of these receivers was the 
United States.
    In the instant case, based on the totality of the circumstances 
and consistent with the pertinent authorities, we find that the 
country of origin of the R980 GNSS Receiver is the United States. We 
agree that the U.S.-origin main board assembly imparts the 
``essential character'' of the R980 GNSS Receiver. In addition, 
three other PCBAs are also manufactured in the United States. As in 
HQ H302801, the main PCBAs originate in one country, in this matter 
the United States, where most of the required production took place. 
The production process here includes assembling hundreds of 
electronic components onto the PCBA using SMT, including the CPU, 
RAM, GPS components,

[[Page 26601]]

and communications components, which are central to the device's 
operation.
    Furthermore, U.S. production involves programming and 
configuring the primary PCBA with Trimble's proprietary U.S.-origin 
software, which is required for the device to function and defines 
its use. This case is unlike HQ H304677, which involved U.S.-origin 
software programmed onto a Mexican-origin PCBA, because here both 
the software and the primary PCBA originate from the same country. 
Additionally, in H304677, all other fundamental functional 
components of the printer were produced in China, whereas in this 
instance, most of the primary components of the R980 GNSS Receiver 
are assembled in the United States. Furthermore, once they are fully 
assembled, all U.S.-origin components will have a predetermined end-
use in the R980 GNSS Receiver when exported to Thailand and 
installed into the device.
    We also find that the 450MHz Radio manufactured in Finland does 
not affect the country of origin determination. The receiver 
analyzed in HQ H338116 also included a 450MHz Radio, manufactured in 
China, and CBP determined that the radio component was not 
significant enough to the receiver's name, character, or use to 
affect the country of origin determination, and we note that it is 
only available when sold to certain countries.
    We agree that the assembly in Thailand is a simple assembly that 
does not result in a substantial transformation. It primarily 
involves placing the PCBAs into a ``hot box'' subassembly and then 
affixing the ``hot box,'' antenna, battery, and keypad to the 
chassis, in contrast to the complex SMT performed in the United 
States. While the two Thai-origin main components are also PCBAs and 
are produced using SMT, they play a subsidiary role within the 
device. They do not undergo any programming or process any 
communications or navigational information which are required for 
the R980 GNSS Receiver to function. The U.S.-origin components are 
notably more complex, which is why more worker hours are required to 
produce the U.S.-origin components. Therefore, based on the totality 
of the circumstances, we determine that the final assembly in 
Thailand does not result in a substantial transformation.
    Accordingly, we find that the last substantial transformation 
occurs in the United States, and therefore, the finished R980 GNSS 
Receiver is not a product of a foreign country or instrumentality 
designated pursuant to 19 U.S.C. 2511(b). As to whether the R980 
GNSS Receiver produced in the United States qualifies as a ``U.S.-
made end product,'' you may wish to consult with the relevant 
government procuring agency and review Acetris Health, LLC v. United 
States, 949 F.3d 719 (Fed. Cir. 2020).

Country of Origin Marking

    Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 
1304), provides that unless excepted, every article of foreign 
origin imported into the United States shall be marked in a 
conspicuous place as legibly, indelibly, and permanently as the 
nature of the article (or its container) will permit, in such a 
manner as to indicate to an ultimate purchaser in the United States 
the English name of the country of origin of the article.
    For purposes of the marking requirement, the term ``country of 
origin'' is defined under 19 CFR 134.1(b), which adopts the same 
``substantial transformation'' rule as the TAA and the FAR. See 19 
U.S.C. 2518(4)(B); FAR, 48 CFR 25.003. Specifically, Section 
134.1(b) of the CBP Regulations (19 CFR 134.1(b)), states that:
    ``Country of origin'' means 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;
    Section 134.32 of the CBP Regulations (19 CFR 134.32) provides 
several exceptions to the marking requirement. Specifically, 
``products of the United States exported and returned'' are exempt 
from the country of origin marking requirement. 19 CFR 134.32(m).
    As discussed above, for purposes of section 2518(4)(B) of the 
TAA, the R980 GNSS Receiver is a product of the United States. 
Having already reached this determination, we also find that the 
R980 GNSS Receiver is a product of the United States for the purpose 
of country of origin marking, and therefore, the R980 GNSS Receiver 
may be excepted from country of origin marking when imported into 
the United States, pursuant to 19 CFR 134.32(m).

Holding

    Based on the information provided, for purposes of U.S. 
Government procurement and country of origin marking upon 
importation, the R980 GNSS Receiver is a product of the United 
States and is not substantially transformed by its final assembly in 
Thailand. Furthermore, as a product of the United States, it is 
excepted from country of origin marking pursuant to 19 CFR 
134.32(m).
    Notice of this final determination will be given in the Federal 
Register, as required by 19 CFR 177.29. Any party-at-interest other 
than the party which requested this final determination may request, 
pursuant to 19 CFR 177.31, that CBP reexamine the matter anew and 
issue a new final determination. Pursuant to 19 CFR 177.30, any 
party-at-interest may, within 30 days of publication of the Federal 
Register Notice referenced above, seek judicial review of this final 
determination before the U.S. Court of International Trade.

Sincerely,

Alice A. Kipel,

Executive Director, Regulations and Rulings, Office of Trade.

[FR Doc. 2025-11466 Filed 6-20-25; 8:45 am]
BILLING CODE 9111-14-P