On February 3, 2010, CBP published notice of its final determination in HQ H075667 (Jan. 21, 2010) concerning the country of origin of an alternator which may be offered to the US Government under a government procurement contract. CBP concluded that the alternator at issue would be substantially transformed in the United States and, thus, the country of origin of the finished alternator for purposes of the US Government was the United States. In reaching its conclusion, CBP reasoned that the 31 step assembly process in the United States of 53 components, including the regulator—a key component of the alternator that controls the electrical output of the alternator to match the electrical load of the vehicle—was sufficiently complex and meaningful to result in a new and distinct article of commerce that possessed a new name, character and use.