Shkinahsgroom yes and no. The cells theselves again are not made in china. They are sleeved, tested, etc. in china. It's like when someone makes something here in the USA but the parts came from china. It can say made in the USA, doesn't mean that's where every part of it came from.
In order to change and make the claim of a product's origin of manufacture, the product has to be altered in either functionality or design....and since the jacket on an IMR neither has any alteration of the the cell's function nor it's original design, it's origin of manufacture cannot be changed.
The cell could be labeled as packaged in China, but nothing more.
Chinese Rules of Origin and Laws
"Substantial transformation: Substantial transformation means that:
1) the processed product falls into a four-digit tariff item of the harmonised tariff schedule of the PRC different from the tariff item of the materials used in the processing; or
2) the value of non-origin materials is less than 70% of the value of the processed product; or
3) manufacturing and processing standards.
Minor processing: The processing or fabrication, independently or jointly accomplished, for the purposes described as follows shall be deemed as minor processing and shall be disregarded in determining whether the good is wholly obtained from a country:
1) processing or fabrication necessary to maintain the good in good condition for transportation or storage;
2) processing or fabrication for placing the good in condition and ready for shipment; and
3) processing or fabrication such as packing and exhibition for sale of goods."
A new jacket would not change the IMR's HS Code and would fall under the Minor Processing Rules #1, 2 and possibly 3.
Your example would significantly change an export HS code and would be considered as Made in the USA because parts were used to assemble the actual finished product.
