On June 4, 2010, CBP published notice of its final determination in HQ H100055 (May 28, 2010) concerning the country of origin of a lift unit for an overhead patient lift system which may be offered to the US Government under a government procurement contract. CBP concluded that the lift unit—assembled in Sweden from foreign components and parts made in Sweden—was substantially transformed in Sweden and, thus, the country of origin of the finished lift unit for purposes of the US Government was Sweden. In reaching its conclusion, CBP reasoned that the approximately 100 foreign components were assembled in Sweden in a four-phase, 39-step process, requiring specialized training, followed by a 25-step testing process. CBP considered the manufacturing and testing operations sufficiently complex and meaningful, in that individual components’ names, uses and identities were lost and transformed in Sweden into the lift unit. As such, CBP found that, as a result of the Swedish processing, the imported component parts were transformed into a new and distinct article of commerce that possessed a new name, character and use.