COUNTRY OF ORIGIN OF CHOCOLATE ROSES

N241685 June 7, 2013 MAR-2 OT:RR:NC:2:232 CATEGORY: MARKING Mr. Peter W. Klestadt and Ms. Tracey Topper Gonzalez Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: COUNTRY OF ORIGIN OF CHOCOLATE ROSES Dear Mr. Klestadt and Ms. Gonzalez: In your letter dated May 7, 2013, on behalf of your client, R.L. Albert & Son, Inc., (“R.L. Albert”), you requested a ruling on the country of origin of imported chocolate roses. Descriptive literature was submitted with your letter for review. The subject articles are long-stemmed chocolate “roses.” Each chocolate “rose” consists of a rose-shape chocolate wrapped in red foil and attached to a green plastic stem, which is wrapped in clear plastic to resemble a long-stemmed rose. The plastic-wrapped roses are sold individually, either in the clear plastic with an attached heart-shaped “To/From” gift card, or encased in black paper boxes featuring a clear display window and printed with the words, “Beautiful Chocolate Rose.” To make the chocolate roses, R.L. Albert purchases chocolate blocks or chips from one of two chocolate manufacturers in Germany. The blocks or chips are shipped to China, where they are melted down. The melted chocolate is passed through a sieve; tempered (cooled enough for molding); and sent to a “dosing” machine, which dispenses the correct amount of melted chocolate into each rose-shaped mold. Once the mold is set, the chocolate is cooled and then removed from the molds for packaging. No further ingredients are added to the chocolate before it is melted and molded; the essential physical and chemical characteristics of the chocolate are unchanged when compared to the finished chocolate roses. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. § 1304), provides that unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Congressional intent in enacting section 1304 was "that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods are the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will." United States v. Friedlaender & Co., 27 C.C.P.A. 297, 302, C.A.D. 104 (1940). Part 134, Customs and Border Protection ("CBP") Regulations (19 C.F.R. § 134), implements the country of origin marking requirements and the exceptions of 19 U.S.C. § 1304. Section 134.1(b), CBP Regulations (19 C.F.R. § 134.1(b)), defines "country of origin" as the country of manufacture, production or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of Part 134. A substantial transformation occurs when an article emerges from a manufacturing process with a name, character, and use that differs from the original material subjected to the processing. See United States v. Gibson-Thomsen Co., 27 C.C.P.A. 267 (C.A.D. 98) (1940), National Juice Products v. United States, 10 CIT 48, 628 F. Supp. 978 (CIT 1986). You contend that substantial transformation has not occurred as a result of the processing of the chocolate block or chips into chocolate roses in China. We agree. In this case, we find that the chocolate roses are products of Germany for country of origin marking purposes. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Troise at (646) 733-3031. Sincerely, Thomas J. Russo Director National Commodity Specialist Division