On May 18, 2010, CBP published notice of its final determination in HQ H082476 (May 11, 2010) concerning the country of origin of certain commodity-based Clustered Storage Units which may be offered to the US Government under a government procurement contract. CBP concluded that the Clustered Storage Units at issue—assembled in the United States from parts made in China, Taiwan, India, Thailand and Malaysia, and programmed in the United States using software developed in the United States—would be substantially transformed in the United States and, thus, the country of origin of the finished Clustered Storage Units for purposes of the US Government was the United States. In reaching its conclusion, CBP applied the rationale of the CIT in Data General v. United States and its holdings in several rulings to support the principle that the essence of an integrated circuit memory storage device is established by programming. CBP determined that the customization and installation of the US-based firmware and application software made an otherwise non-functioning rack storage unit into the proprietary clustered technology. As such, CBP found that, as a result of the US processing, the imported component parts were transformed into a new and distinct article of commerce that possessed a new name, character and use.