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The Country of Origin of Gin from Germany
Issued May 19, 2020 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N311555 (May 19, 2020)
Tariff classification
Product description
The Country of Origin of Gin from Germany
CBP rationale
substantial transformation in order to change the country of origin of the article. A substantial transformation is said to occur when, after further processing or manufacture, an article emerges having a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments, Inc.
Full text
N311555 May 19, 2020 CLA-2-22:OT:RR:NC:N2:N232 CATEGORY: Country of Origin Carl ClaySt. Brendan's Trading Co., Ltd. LLLP925 Fostoria Drive Melbourne, FL 32940 RE: The Country of Origin of Gin from Germany Dear Mr. Clay: This is in response to your letter dated May 4, 2020, requesting a country of origin determination for Gin. The subject merchandise is described as Gin composed of spirits containing juniper berries, re-distilled agave spirits infused with agave flowers, re-distilled agave spirits infused with tuna flowers, re-distilled agave spirits infused with pitaya flowers, and extracted agave stem liquid. You submitted additional information stating that the Gin is produced from fresh juniper berries which are crushed, fermented, and distilled to spirit with 79 percent alcohol by volume content in Germany. After the Gin is sent to the Netherlands, it is blended with three flower-infused spirits (to enhance the juniper aromas) and extracted agave stem liquid is added to reduce the alcohol by volume content to 47 percent. The bulk product will be filled into chestnut wood barrels in the Netherlands and aged in either the Netherlands or Switzerland. After five years, the aged product will be bottled in Austria before exportation to the United States. The finished product will be filled in 750 ml bottles with an alcohol strength by volume of 47 percent. The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. 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 U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. As defined in 19 CFR 134.1(b), "country of origin" means the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to change the country of origin of the article. A substantial transformation is said to occur when, after further processing or manufacture, an article emerges having a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments, Inc. v. United States, 69 CCPA 152, 681 F. 2d 778 (1982).19 CFR 134.35 and Headquarters Ruling Letters (HRLs) 555982, dated August 2, 1991. Based upon the facts presented, it is the opinion of this office that the manufacturing process that occurs in Germany results in a substantial transformation of the product’s ingredients (fresh juniper berries, distilled spirit) into Gin, a product with a new name, character, and use. The further processing in the Netherlands which includes blending with three flower-infused spirits (to enhance the juniper aromas) and adding extracted agave stem liquid (to reduce the alcohol by volume content from 79 percent to 47 percent) does not alter the fundamental character of the product. Additionally, the bottling process that occurs in Austria does not constitute any substantial transformation. Accordingly, the country of origin for the Gin is Germany. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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 frank.l.troise.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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