GAO’s recent protest decision in HPI Federal, LLC, B-422583, Aug. 9, 2024, 2024 WL 3823852, highlights the importance of making clear and precise Trade Agreements Act (TAA) compliance certifications when offering products for sale to the U.S. Government.   

  • On the one hand, GAO found that it was unreasonable for an agency to accept an offeror’s certification that certain of its products were “assembled in” a TAA-compliant country as evidence of the product’s TAA compliance.  GAO reasoned that the referenced assembly — which was not described in the proposal — may not satisfy the TAA’s requirement for “substantial transformation” in that country. 
  • In contrast, GAO found that it was reasonable for the agency to accept the same offeror’s certification that other products had a TAA-compliant “country of origin”. 

As these contrasting examples show, offerors should take care to ensure that their certifications are adequate to establish TAA compliance.  A certification falling short of that standard could place an award at risk, and could even render an offeror ineligible for award. 

Procurement and TAA Background

The procurement at issue was for the Department of the Air Force to acquire certain Information Technology (IT) products under pre-existing General Service Administration (GSA) Federal Supply Schedule (FSS) contracts.  The Air Force issued Blanket Purchase Agreements (BPAs) to a subset of FSS contractors under the Air Force’s Client Computing Solutions III (CCS-3) enterprise program.  Such FSS contracts and BPAs are subject to the TAA, and the particular Air Force request for quotations (RFQ) at issue required offerors to confirm that their offered end products were TAA-compliant and additionally confirm the country of origin of certain component items of end products.

The TAA statutory country of origin rule states that a product is an end product of a country only if it is (1) wholly manufactured in that country, or (2) “substantially transformed” into a new and different article of commerce, with a name, character, or use distinct from the article(s) from which it was so transformed.  19 U.S.C. § 2518(4)(B).  Because it is rare for an end product to be wholly manufactured in one country, the country of origin analysis usually hinges on the substantial transformation prong of the country of origin rule.  As stated in HPI Federal, determining whether substantial transformation occurred in a particular country requires a factually detailed, case-by-case analysis, which typically considers “the extent of the assembly operations, whether the parts lose their identity and become an integral part of the new article, or whether the assembly operations are complex or meaningful, rather than minimal or simple, and consequently whether substantial transformation occurs through the assembly process.”[1]   

The substantial transformation standard is implemented in federal government contracts under the Federal Acquisition Regulation (“FAR”) and Defense Federal Acquisition Regulation Supplement (“DFARS”) Trade Agreements clauses. See FAR 52.225-5; see also DFARS 252.225-7021.  Under the DFARS clause applicable in HPI Federal, a contractor must only deliver U.S.-made, qualifying country, or designated country end products unless certain limited exceptions apply (none of which were at issue in HPI Federal).[2]  DFARS 252.225-7021(c). Offerors are required to provide certifications with respect to the country of origin of their products as part of their offers in response to an RFQ or other federal funding opportunity.  See DFARS 252.225-7020; see also FAR 52.225-6.

Variation in TAA-Compliance Certifications Created Protest Risk

The core issue of HPI Federal was whether it was reasonable for the Air Force to accept the awardee’s statement that its computer monitors were “assembled [in] Mexico, a TAA compliant country” as the basis for its TAA-compliance certification.  GAO found it was unreasonable for the Air Force to do so without any additional information regarding the complexity of the assembly taking place in Mexico, because “assembly alone may not constitute substantial transformation.”[3]  Although GAO allowed for the possibility that such assembly could be sufficiently complex for the monitor’s country of origin to be Mexico, and therefore a TAA-compliant country, the offeror did not provide any additional information regarding the product’s assembly.  GAO specifically noted that the offer did not “list the components of the monitors or describe what assembly operations occur in Mexico.”[4]  GAO opined that prior U.S. Customs and Border Protection (“CBP”) rulings addressing substantial transformation, which are often relied upon for guidance on the interpretation of the substantial transformation standard,[5] “depended upon a fulsome recitation of facts regarding the nature of the components and the assembly process.”[6]  Without any such manufacturing facts, GAO found it was unreasonable for the Air Force to accept the offeror’s TAA certification.

In contrast, GAO found it reasonable for the Air Force to accept, without more, the awardee’s identification of a docking station’s “country of origin” as a designated country under the TAA, and therefore, determine the offered product was TAA-compliant.  GAO found there was nothing on the face of the offeror’s quotation to reasonably indicate that TAA-compliant docking stations would not be delivered.  Because the agency did not have reason to believe that the offeror would provide a docking station that was not TAA-compliant, it was reasonable to accept the awardee’s certification. 

Key Takeaways

GAO observed a material difference between the offeror’s certification that the docking station’s country of origin was a designated country, as opposed to the mere assertion that the monitor was assembled in a designated country.  Given the case-by-case analysis of the substantial transformation standard, HPI Federal indicates that agencies may not reasonably rely on certifications related to manufacturing or assembly alone, where such certifications fall short of establishing that a product is TAA-compliant.  Offerors should therefore carefully review the language of their certifications.  Offerors should also, of course, take care to assess the source of their products’ components and the complexity of resulting product assembly prior to making TAA certifications with respect to offered products.


[1] HPI Fed., LLC, 2024 WL 3823852 at *5.

[2] The RFQ was issued by the Air Force, therefore, offerors were subject to the DFARS version of the Trade Agreements clause, which includes its own term of art for a “qualifying country” addressing defense procurement agreements generally.  The same exceptions are not available under the FAR as under the DFARS, e.g., a national interest waiver.  Otherwise, the underlying substantial transformation analysis applies across both clauses.

[3] 2024 WL 3823852 at *4 (citations omitted).

[4] Id. at *5.

[5] Although CBP does not have authority to opine on whether the product at issue is a U.S.-made end product for purposes of federal procurement because the FAR and DFARS clauses differ from the TAA statute, CBP does have authority to interpret the TAA statute.  See Acetris Health, LLC v. United States, 949 F.3d 719, 730-31 (2020). Therefore, where the statute and FAR and DFARS clause text align, e.g., with respect to the substantial transformation standard, procuring agencies still rely on CBP rulings to determine the extent to which a particular product may have been substantially transformed in a particular country. 

[6] 2024 WL 3823852 at *5 (discussing CBP Headquarters Ruling Letter (HRL) 562385 (May 14, 2002); CBP HRL 560427 (Aug. 21, 1997); CBP HRL 734966 (Oct. 18, 1993); CPB HRL 734213 (Feb. 20, 1992); CPB HRL 734097 (Nov. 25, 1991)).

Photo of Sarah Schuler Sarah Schuler

Sarah Schuler is an associate in the firm’s Government Contracts Practice Group, advising clients across a broad range of government contracting compliance issues. Her areas of expertise include advising on intellectual property and data rights issues under the Federal Acquisition Regulation, including obligations…

Sarah Schuler is an associate in the firm’s Government Contracts Practice Group, advising clients across a broad range of government contracting compliance issues. Her areas of expertise include advising on intellectual property and data rights issues under the Federal Acquisition Regulation, including obligations imposed by the Bayh-Dole Act; application of the Freedom of Information Act to government contracts and related records; domestic sourcing requirements imposed under the Buy American Act and Trade Agreements Act; pricing and other compliance related issues arising under Federal Supply Schedule contracts; small business affiliation and certification analyses; the scope of flow-down requirements for subcontractors; and federal grant compliance under the Uniform Guidance and agency supplements. Sarah also counsels clients to navigate time-sensitive inquiries arising from contract compliance-related issues.

Sarah also maintains an active pro bono practice, providing counsel to U.S. service members with respect to the correction of military records and discharge upgrade requests.

Photo of Michael Wagner Michael Wagner

Mike Wagner represents companies and individuals in complex compliance and enforcement matters arising in the public procurement context. Combining deep regulatory expertise and extensive investigations experience, Mike helps government contractors navigate detailed procurement rules and achieve the efficient resolution of government investigations and…

Mike Wagner represents companies and individuals in complex compliance and enforcement matters arising in the public procurement context. Combining deep regulatory expertise and extensive investigations experience, Mike helps government contractors navigate detailed procurement rules and achieve the efficient resolution of government investigations and enforcement actions.

Mike regularly represents contractors in federal and state compliance and enforcement matters relating to a range of procurement laws and regulations. He has particular experience handling investigations and litigation brought under the civil False Claims Act, and he routinely counsels government contractors on mandatory and voluntary disclosure considerations under the FAR, DFARS, and related regulatory regimes. He also represents contractors in high-stakes suspension and debarment matters at the federal and state levels, and he has served as Co-Chair of the ABA Suspension & Debarment Committee and is principal editor of the American Bar Association’s Practitioner’s Guide to Suspension & Debarment (4th ed.) (2018).

Mike also has extensive experience representing companies pursuing and negotiating grants, cooperative agreements, and Other Transaction Authority agreements (OTAs). In this regard, he has particular familiarity with the semiconductor and clean energy industries, and he has devoted substantial time in recent years to advising clients on strategic considerations for pursuing opportunities under the CHIPS Act, Inflation Reduction Act, and Bipartisan Infrastructure Law.

In his counseling practice, Mike regularly advises government contractors and suppliers on best practices for managing the rapidly-evolving array of cybersecurity and supply chain security rules and requirements. In particular, he helps companies assess and navigate domestic preference and country-of-origin requirements under the Buy American Act (BAA), Trade Agreements Act (TAA), Berry Amendment, and DOD Specialty Metals regulation. He also assists clients in managing product and information security considerations related to overseas manufacture and development of Information and Communication Technologies & Services (ICTS).

Mike serves on Covington’s Hiring Committee and is Co-Chair of the firm’s Summer Associate Program. He is a frequent writer and speaker on issues relating to procurement fraud and contractor responsibility, and he has served as an adjunct professor at the George Washington University Law School.

Photo of Jay Carey Jay Carey

Recognized by Chambers as one of the nation’s top bid protest lawyers and government contracts practitioners, Jay Carey represents clients in complex, high-stakes government procurements often worth billions of dollars. He is a vice-chair of the firm’s Government Contracts practice group and a…

Recognized by Chambers as one of the nation’s top bid protest lawyers and government contracts practitioners, Jay Carey represents clients in complex, high-stakes government procurements often worth billions of dollars. He is a vice-chair of the firm’s Government Contracts practice group and a co-chair of the Aerospace, Defense, and National Security industry group.

Jay has won bid protests collectively worth more than $100 billion, for clients across a range of industries — including aerospace & defense, energy, healthcare, biotechnology, cybersecurity, IT, and telecommunications. He litigates protests before the U.S. Government Accountability Office (GAO); the Court of Federal Claims (COFC); and state tribunals across the country. A list of his recent wins can be found under the “Representative Matters” tab.

In addition, Jay advises clients on compliance matters, conducts internal investigations, and defends against investigations by federal and state agencies. He also counsels clients on matters related to the formation of government contracts, including organizational conflicts of interest and the protection of intellectual property rights when entering into procurement contracts, grants, cooperative agreements, and “Other Transaction Authority” agreements with the government.

Jay serves as co-chair of the American Bar Association Public Contract Law Section’s Bid Protest Committee.