On June 9, 2010, CBP published notice of its final determination in HQ H089762 (June 2, 2010) concerning the country of origin of a GTX Mobile + hand-held computer which may be offered to the US Government under a government procurement contract. CBP concluded that the GTX Mobile + hand-held computer, which underwent installation of the Canadian-developed software and assembly in Canada from parts made in several different countries, was substantially transformed in Canada. Thus, the country of origin of the finished GTX Mobile + hand-held computer for purposes of the US Government was Canada. In reaching its conclusion, CBP relied on several of its prior rulings in which it found that the assembly of electronic equipment such as computers and related devices from various components resulted in a substantial transformation of those components. CBP then applied the rationale of the CIT in Data General v. United States and its holding in several rulings to support the principle that the essence of the hand-held computers was established by programming. CBP determined that the creation and installation of the Canadian-developed software was critical to the functioning of the hand-held computers. As such, CBP found that, as a result of the Canadian processing, the imported component parts were transformed into a new and distinct article of commerce that possessed a new name, character and use.