Acetris had shown that entecavir was produced in the United States. because its components are measured, weighed, mixed and assembled into pills in the United States. The tribunal found that the definition of a „U.S.-made final product“ under heading 52.225-5 did not limit the origin of the components of a final product. In addition, the court held that a „product does not need to be wholly manufactured in the United States or substantially processed to be a finished product manufactured in the United States.“ Therefore, the AVs (and CBP) incorrectly considered the origin of the active substance of entecavir to be conclusive for the determination of their country of origin. .