The Country of Origin of Marshmallow DIY Kit

N351862
August 21, 2025
OT:RR:NC:N5:232
CATEGORY: Origin Mr. Joey Yu Kamyum Food (Cambodia) Co., Ltd. Ta Pov Village, Ta Nay Commune, Prey Nub District Preah Sihanouk Province, 180115 Cambodia RE: The Country of Origin of Marshmallow DIY Kit Dear Mr. Yu: In your letter, dated July 31, 2025, you requested a country of origin determination. The subject merchandise is described as a Marshmallow DIY Kit. The kit includes four components, including marshmallows, sprinkles, an icing pen, and popping candy. The marshmallows are composed of sugar (product of Thailand), corn syrup (China), water (Cambodia), dextrose (China), gelatin (China), corn starch (China), artificial flavor (China), beet powder (India), red 40 (USA), yellow 5 (India), and blue 1 (India). The sprinkles are made of sugar (product of Thailand), corn starch (China), palm oil (Malaysia), modified starch (China) maltodextrin (Germany), shellac (Germany), artificial flavor (China), xanthan gum (China), acacia gum (France), carnauba wax (Brazil), Yellow 5 (China), fruit and vegetable juice concentrate for coloring (China), purple sweet potato color (China), yellow 6 (China), blue 1 (China), and red 40 (USA). The icing pen’s ingredients include sugar (product of Thailand), water (Cambodia), plus all of the following from China: corn syrup, modified corn starch, titanium dioxide, carrageenan, citric acid, artificial flavor, potassium sorbate, salt, pectin, and xanthan gum. The popping candy is made of sugar (product of Thailand), red 40 (USA), plus all of the following ingredients from China: lactose, carbon dioxide, artificial flavor, and red 40. You have certified that all manufacturing, production, and processing operations for each of the four items are performed in your Cambodian factory. These steps include batching, unpacking, disinfecting, boiling, mixing, stirring, pressing, sealing, weighing, inspecting, warehousing, storing, and ultimately transporting the finished goods.

The Marshmallow DIY Kit will be enclosed in a 6.2 oz. box, designed for the candy market, sold to Innohill Inc., and retailed in stores, grocers and similar vendors. You seek a determination as to the country of origin of the above-described products. The “country of origin” is defined in 19 CFR 134.1(b) 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 this part.” The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character or use, different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 69 C.C.P.A. 151 (1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff'd, 989 F.2d 1201 (Fed. Cir. 1993). In the present case, we find the steps undertaken by the means you outline at the Cambodian facility effects a substantial transformation. Accordingly, we find the Marshmallow DIY Kit is a product of Cambodia. 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). 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 the FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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) James Forkan Acting Director National Commodity Specialist Division