On December 7, 2009, CBP published notice of its final determination in HQ H039955 (Nov. 20, 2009) concerning the country of origin of certain multifunctional machines which may be offered to the US Government under a government procurement contract. CBP concluded that the multifunctional machines at issue would be substantially transformed in Japan and, thus, the country of origin of the finished multifunctional machines for purposes of the US Government was Japan. In reaching its conclusion, CBP reasoned that the final assembly of the subassemblies (many of which were assembled in China) into a finished product, testing and related operations in Japan were sufficiently complex and meaningful to result in a new and distinct article of commerce that possessed a new name, character and use. Given the substantial number of parts assembled in China, however, CBP noted that the transfer of additional parts or processing from Japan to China might yield a different result.