Is Surface Pro subject to the EAR?

Short answer: No, you shouldn't assume that.

Whether an item is subject to the EAR depends on how it was manufactured, where it was produced, and what U.S.-origin technology, software, or components were used—not simply where it was purchased.

A Surface Pro tablet purchased or manufactured in China may still be subject to the U.S. EAR if it incorporates U.S.-origin technology, software, or controlled components, or if it falls under the Foreign Direct Product (FDP) Rule or the de minimis rule. Most commercial laptops and tablets are classified as EAR99 or an applicable ECCN (such as 5A992.c), but the exact classification must be confirmed by the manufacturer or through a formal classification process.

Therefore, the country of purchase or manufacture alone is not sufficient to determine whether a device is subject to the EAR.