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N347732 N3 Ruling Active

The Country of Origin of Gummy Balloon Dog

Issued May 2, 2025 by U.S. Customs and Border Protection.

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N3 N347732 (May 2, 2025)

Tariff classification

HTS codes: 1940, 2025, 0156, 2002

Headings: 1940, 2025, 0156, 2002

Product description

A manufacturing flowchart, specification sheets, list of product ingredients, photos, and a product sample accompanied your request. Please be advised the product sample was disposed of. The subject merchandise is described as a Gummy Balloon Dog composed of corn syrup (product of China), sugar (product of Thailand), water (product of Cambodia), gelatin (product of China), citric acid (product of China), modified corn starch (product of China), artificial flavor (product of China), and FD&C Red No. 40 (product of India). You have stated that all manufacturing processes are conducted in Cambodia. Raw ingredients that include corn syrup, sugar, water, and corn starch are boiled. Artificial flavoring and FD&C Red No. 40 are added and blended. The product is then molded and cooled. The resulting product is shaped like a balloon dog and inserted in a clear plastic shell that is placed in an outer box. Each item consists of a single red gummy balloon dog imported and sold with a weight of 285 grams. The merchandise is destined for the candy market. A substantial transformation occurs when, as a result of a manufacturing process, a new and different article emerges, having a distinct name, character or use, which is different from that originally possessed by the article or material before being subjected to the manufacturing process. See United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940). You provide documentation indicating the Gummy Balloon Dog will be manufactured entirely in and exported from Cambodia to the United States. In this case, the mixture of ingredients results in a substantial transformation. The ingredients have lost their separate identities and become an integral part of a new product. ?The country of origin of the Gummy Balloon Dog is Cambodia. 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 Administ

CBP rationale

substantial transformation occurs when, as a result of a manufacturing process, a new and different article emerges, having a distinct name, character or use, which is different from that originally possessed by the article or material before being subjected to the manufacturing process. See United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940). You provide documentation indicating the Gummy Balloon Dog will be manufactured entirely in and exported from Cambodia to the United States. In this case, the mixture of ingredients results in a substantial transformation. The ingredients have lost their separate identities and become an integral part of a new product. ?The country of origin of the Gummy Balloon Dog is Cambodia. 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.

Full text

N347732
May 2, 2025
N347732 OT:RR:NC:N5:232
CATEGORY: Origin Mr. Joey Yu Kamyum Food (Cambodia) Co. Ltd. Ta Pov Village, Ta Nay Commune Sihanouk 180115 Cambodia RE: The Country of Origin of Gummy Balloon Dog Dear Mr. Yu: In your letter, dated April 12, 2025, you requested a country of origin ruling for a Gummy Balloon Dog. A manufacturing flowchart, specification sheets, list of product ingredients, photos, and a product sample accompanied your request. Please be advised the product sample was disposed of. The subject merchandise is described as a Gummy Balloon Dog composed of corn syrup (product of China), sugar (product of Thailand), water (product of Cambodia), gelatin (product of China), citric acid (product of China), modified corn starch (product of China), artificial flavor (product of China), and FD&C Red No. 40 (product of India). You have stated that all manufacturing processes are conducted in Cambodia. Raw ingredients that include corn syrup, sugar, water, and corn starch are boiled. Artificial flavoring and FD&C Red No. 40 are added and blended. The product is then molded and cooled. The resulting product is shaped like a balloon dog and inserted in a clear plastic shell that is placed in an outer box. Each item consists of a single red gummy balloon dog imported and sold with a weight of 285 grams. The merchandise is destined for the candy market. A substantial transformation occurs when, as a result of a manufacturing process, a new and different article emerges, having a distinct name, character or use, which is different from that originally possessed by the article or material before being subjected to the manufacturing process. See United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940). You provide documentation indicating the Gummy Balloon Dog will be manufactured entirely in and exported from Cambodia to the United States. In this case, the mixture of ingredients results in a substantial transformation. The ingredients have lost their separate identities and become an integral part of a new

product. ?The country of origin of the Gummy Balloon Dog is Cambodia. 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of United States Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 confectionery, 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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