N349124 N3 Ruling Active

The Country of Origin of Valentine’s Marshmallow Pops

Issued June 4, 2025 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1940, 2025, 0156, 2002

Headings: 1940, 2025, 0156, 2002

Product description

A manufacturing flow chart, list of product ingredients, spec. sheets, photos, and product samples accompanied your request. The product samples were disposed of. The subject merchandise is described as Valentine’s Marshmallow Pop composed of sugar (product of Thailand), corn syrup (product of China), water (product of Cambodia), dextrose, gelatin, corn starch, artificial flavor (products of China), Arabic gum (product of France), maltodextrin (product of China), FD&C Red No. 40, Beet Powder, FD&C Yellow No. 5, FD&C Yellow No. 6, FD&C Blue No. 1 (products of India). You have stated that all manufacturing is conducted in Cambodia, in which raw ingredients of sugar, corn syrup, dextrose, corn starch, and water are boiled. Artificial flavoring and FD&C Red No. 40, FD&C Blue No. 1, FD&C Yellow No. 5 and No. 6 are added and blended. The product is then molded and cooled. The resulting products are shaped like a giftbox, a rainbow, and a pink car. Each item is placed atop a lollipop stick and the Marshmallow Pops are individually wrapped in transparent plastic. The giftbox, rainbow, and pink car are packaged in cardboard boxes with a net weight of 116 grams. The merchandise is destined for the candy market. A substantial transformation occurs when, as a result of 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). In this case, the mixture of ingredients results in a substantial transformation. The ingredients lost their separate identities and became an integral part of a new product. The country of origin of the Marshmallow Pops 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 D

CBP rationale

substantial transformation occurs when, as a result of 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). In this case, the mixture of ingredients results in a substantial transformation. The ingredients lost their separate identities and became an integral part of a new product. The country of origin of the Marshmallow Pops 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

N349124
June 4, 2025
OT:RR:NC:N5:232
CATEGORY: Origin Joey Yu Kamyum Food Co. Ltd. Ta Pov Village, Ta Nay Commune Sihanouk 180115 Cambodia RE: The Country of Origin of Valentine’s Marshmallow Pops Dear Mr. Yu: In your letter dated May 17, 2025, you requested a country of origin ruling on Valentine’s Marshmallow Pops. A manufacturing flow chart, list of product ingredients, spec. sheets, photos, and product samples accompanied your request. The product samples were disposed of. The subject merchandise is described as Valentine’s Marshmallow Pop composed of sugar (product of Thailand), corn syrup (product of China), water (product of Cambodia), dextrose, gelatin, corn starch, artificial flavor (products of China), Arabic gum (product of France), maltodextrin (product of China), FD&C Red No. 40, Beet Powder, FD&C Yellow No. 5, FD&C Yellow No. 6, FD&C Blue No. 1 (products of India). You have stated that all manufacturing is conducted in Cambodia, in which raw ingredients of sugar, corn syrup, dextrose, corn starch, and water are boiled. Artificial flavoring and FD&C Red No. 40, FD&C Blue No. 1, FD&C Yellow No. 5 and No. 6 are added and blended. The product is then molded and cooled. The resulting products are shaped like a giftbox, a rainbow, and a pink car. Each item is placed atop a lollipop stick and the Marshmallow Pops are individually wrapped in transparent plastic. The giftbox, rainbow, and pink car are packaged in cardboard boxes with a net weight of 116 grams. The merchandise is destined for the candy market. A substantial transformation occurs when, as a result of 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). In this case, the mixture of ingredients results in a substantial transformation. The ingredients lost their separate identities and became an integral part of a new product. The country of origin of the Marshmallow Pops 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 U.S. 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 and Border Protection 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, please contact National Import Specialist Frank Troise at [email protected].
Sincerely,
(for) Steven A. Mack Director National Commodity Specialist Division

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