H348983

H348983 October 20, 2025 OT:RR:CTF:VSP H348154 ACH CATEGORY: Origin Ms. Suzanne Kane Akin Gump Strauss Hauer & Feld LLP 2001 K Street, N.W. Washington, DC 20006-1037 Re: Country of origin marking of Smart Glasses; Section 301 Dear Ms. Kane: This is in response to your letter dated May 29, 2025, requesting a binding ruling on behalf of your client, [ ] concerning the country of origin of Smart Glasses for marking and Section 301 duty purposes. Either [ ] or [ ] will act as the importer of record. You have requested that certain information submitted in connection with this request be treated as confidential. Inasmuch as this request conforms to the requirements of 19 C.F.R. §177.2(b)(7), the request for confidentiality is approved. The information contained within brackets in this ruling or in the attachments to this ruling request, forwarded to our office, will not be released to the public and will be withheld from published versions of this ruling. FACTS: The glasses at issue are artificial intelligence (“AI”) smart glasses that offer users the opportunity to capture photos and videos, hands-free, make video calls and phone calls, take voice or video calls without accessing the connected smartphone, livestream directly to social media platforms, store photos and videos, listen to music, send texts using voice commands, and ask questions and receive answers using AI. The Smart Glasses have a front frame, right and left temple pieces, and two lenses. The lenses of the Smart Glasses will be available as prescription or non-prescription, depending on what the customer chooses. The customer has the option to select polarized or non-polarized sunglass lenses, transition, blue filter, or clear form lenses. The Smart Glasses are within the same product family as the smart glasses covered by Headquarters Ruling Letter (“HQ”) H345669, dated July 23, 2025, and HQ H348154, dated August 26, 2025. The primary hardware differences are that the instant glasses will include: a different structural design style; a different number and type of batteries to facilitate extended battery life; a privacy light-emitting diode (“LED”) and camera located at the center of the frame rather than offset to the sides; and enhanced speaker modules that enable increased max volume. A d d i t i o n a l l y , t h e S e c o n d a r y L o g i c B o a r d ( S L B ) i n t h e i n s t a n t g l a s s e s c o n t a i n s a w i r e l e s s c h i p s e t t h a t p r o v i d e s w i r e l e s s f u n c t i o n a l i t y . T h e w i r e l e s s c h i p s e t i s e n c l o s e d i n a m o d u l e t h r o u g h S y s t e m - i n - P a c k a g e ( “ S i P ” ) t e c h n o l o g y t h a t i s t h e n m o u n t e d t o t h e S L B v i a s u r f a c e m o u n t t e c h n o l o g y ( S M T ) . T h e S m a r t G l a s s e s w i l l b e e q u i p p e d w i t h a [ ] c h i p s e t t h a t i s m o u n t e d t o t h e m a i n l o g i c b o a r d ( M L B ) w i t h i n t h e p r o d u c t . T h e S m a r t G l a s s e s w i l l i n c o r p o r a t e a h i g h - p o w e r m a i n p r o c e s s i n g u n i t t h a t h a n d l e s h e a v y c o m p u t i n g i n c l u d i n g p h o t o a n d v i d e o p r o c e s s i n g , w i r e l e s s c o m m u n i c a t i o n a n d A I f u n c t i o n a l i t i e s ; a m i c r o c o n t r o l l e r u n i t ( “ M C U ” ) t h a t h a n d l e s l o w e r c o m p u t i n g f u n c t i o n a l i t i e s s u c h a s s e n s o r p r o c e s s i n g , a u d i o p l a y b a c k , a n d m i c r o p h o n e c a p t u r e ; c o m p o n e n t s t h a t p r o v i d e m e m o r y s t o r a g e ; a n d c o m p o n e n t s t h a t p r o v i d e c a p a c i t i v e t o u c h f u n c t i o n a l i t y t h a t a l l o w s u s e r s t o i n t e r a c t w i t h t h e S m a r t G l a s s e s t h r o u g h t o u c h g e s t u r e s . A l l t h e a b o v e f u n c t i o n s w i l l b e m a d e p o s s i b l e b y t h e c h i p s e t t h a t i s m o u n t e d o n t h e M L B , w h i c h i s r e s p o n s i b l e f o r t h e f l o w o f d a t a , p o w e r , a n d c o m m u n i c a t i o n b e t w e e n t h e m a j o r c o m p o n e n t s . T h e m a i n c o m p o n e n t s o f t h e c h i p s e t w i l l i n c l u d e t h e a p p l i c a t i o n s p r o c e s s o r , w h i c h h a n d l e s i n s t r u c t i o n s , m a n a g e s m e m o r y a n d p o w e r , p r o c e s s e s a l l m u l t i m e d i a ( i . e . , a u d i o , v i d e o , a n d o t h e r d a t a ) , a n d e n s u r e s t h a t a l l p a r t s a n d c o m p o n e n t s a r e c o m m u n i c a t i n g w i t h e a c h o t h e r t o e n s u r e f u l l y i n t e g r a t e d o p e r a t i o n s . I t i s s t a t e d t h a t t h e M L B d r i v e s t h e f u n c t i o n i n g o f t h e S m a r t G l a s s e s t h r o u g h v i s u a l a n d a u d i o f e e d b a c k f r o m s e v e r a l o t h e r c o m p o n e n t s , i n c l u d i n g t h e : ? S L B ( s u r f a c e m o u n t e d i n V i e t n a m ) . T h e S L B i s a n a u x i l i a r y p r i n t e d c i r c u i t b o a r d a s s e m b l y ( P C B A ) t h a t p r o v i d e s w i r e l e s s f u n c t i o n a l i t y t o t h e d e v i c e b e c a u s e i t c o n t a i n s t h e w i r e l e s s c h i p s e t . I n a d d i t i o n , t h e S L B e n a b l e s a n d a m p l i f i e s t h e a u d i o o f t h e s p e a k e r o n t h e r i g h t t e m p l e f l e x i b l e p r i n t e d c i r c u i t b o a r d . T h e S L B a l s o c o n t a i n s a n a c t i o n b u t t o n t h a t a l l o w s t h e u s e r t o a c t i v a t e v i d e o o r s t r e a m i n g . T h e S L B s u p p o r t s t h e c o m m u n i c a t i o n c a p a b i l i t i e s o f t h e S m a r t G l a s s e s b y e n a b l i n g t h e s p e a k e r t o p e r f o r m k e y f u n c t i o n s s u c h a s a u d i o a m p l i f i c a t i o n a n d c o m m e n c e s t r e a m i n g a n d o t h e r f e a t u r e s b y e n g a g i n g t h e a c t i o n b u t t o n . ? F l e x i b l e P r i n t e d C i r c u i t A s s e m b l i e s ( “ F P C A s ” ) . T h e F P C A s a r e r e s p o n s i b l e f o r c o n n e c t i n g t h e d i f f e r e n t c o m p o n e n t s o f t h e S m a r t G l a s s e s t o e a c h o t h e r a n d d i r e c t l y o r i n d i r e c t l y t o t h e M L B . T h e S u p e r f l e x F P C A c o n t a i n s a m i c r o p h o n e a n d c o n n e c t s t o t h e M L B , c a m e r a , S L B , a n d c h a r g i n g c o n t a c t s . T h e C a m e r a F P C A c o n t a i n s t h e c a m e r a m o d u l e a n d c o n n e c t s t o t h e S u p e r f l e x F P C A . T h e r i g h t t e m p l e F P C A c o n t a i n s t w o m i c r o p h o n e s , a n i n t e g r a t e d c i r c u i t ( “ I C ” ) , a n d r i g h t s p e a k e r p a d s , a n d c o n n e c t s t o t h e S L B a n d t h e r i g h t t e m p l e s p e a k e r . T h e l e f t t e m p l e F P C A c o n t a i n s t w o m i c r o p h o n e s a n d l e f t s p e a k e r p a d s a n d c o n n e c t s t o t h e M L B a n d t h e l e f t s p e a k e r . T h e S l i d e r F P C A c o n t a i n s a t w o - p o s i t i o n s w i t c h a n d c o n n e c t s t o t h e M L B . ? C a m e r a . T h e c a m e r a i s r e s p o n s i b l e f o r t h e p h o t o a n d v i d e o c a p t u r i n g c a p a b i l i t i e s o f t h e S m a r t G l a s s e s . T h e m a i n p r o c e s s i n g u n i t o n t h e M L B p r o c e s s e s d a t a f e e d b a c k f r o m t h e c a m e r a s e n s o r t h a t i s r e q u i r e d t o c a p t u r e a p i c t u r e . 2 ? M i c r o p h o n e s . T h e m i c r o p h o n e s a r e r e s p o n s i b l e f o r t h e a u d i o a n d v o i c e c a p t u r i n g c a p a b i l i t i e s o f t h e S m a r t G l a s s e s . T h e m a i n p r o c e s s i n g u n i t o n t h e M L B c o m p u t e s v o i c e a n d a u d i o f r o m t h e m i c r o p h o n e s t h a t s t a r t s t h e a c t i v a t i o n o f t h e A I . T h e p r o c e s s i n g u n i t