Abstract: Based on the longitudinal case study of Huawei Group, this study tries to answer the question of how latecomer firms make legitimacy strategy choice under the background of "liability of origin”. Firstly, this paper identifies the "ceiling" effect of legitimacy cost on the strategic choice of latecomer firms. Latecomer firms will make legitimacy strategy choices based on the legitimacy pressure and cost. Secondly, this paper also identifies the direct and indirect type of legitimacy strategies of the latecomer enterprises and reveals the internal mechanism. Finally, this paper explores the strategic choice and evolution process of the latecomer firms` legitimacy strategy from a dynamic perspective. The conclusion of this paper is expected to contribute to the legitimacy theory in the context of latecomer firms` internationalization.