The country of origin of “Christmas’s Marshmallow Pops”
Issued April 28, 2026 by U.S. Customs and Border Protection.
Tariff classification
Product description
” A manufacturing flowchart, specification sheets, list of product ingredients, photos, and product samples accompanied your request. The product samples were reviewed and disposed of. The subject merchandise is described as “Christmas’s Marshmallow Pops” composed of dextrose and corn syrup (products of China), sugar (product of Thailand), water (product of Cambodia), gelatin, corn starch, beet powder, artificial flavor, sorbitol (products of China), Arabic gum (product of France), maltodextrin (product of China), Blue 1, Yellow 5, Yellow 6 (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 Blue 1, Yellow 5, Yellow 6 are added and blended. The product is then molded and cooled. The resulting products are shaped like a snowman, Santa Claus, and a penguin. Each item is placed atop a lollipop stick, and the Marshmallow Pops are individually wrapped in transparent plastic. The snowman, Santa Claus, and penguin are packaged in cardboard boxes with a net weight of 120 grams. The merchandise is destined for the candy market. When determining the country of origin for the purposes of applying duty rates, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. 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, 681 F.2d 778 (C.C.P.A. 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 this case, the mixture of ingredients results in a substantial transformation. The ingredients have lost their separate identities and
CBP rationale
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, 681 F.2d 778 (C.C.P.A. 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 this case, the mixture of ingredients results in a substantial transformation. The ingredients have lost their separate identities and have become an integral part of a new product. The country of origin of the “Christmas’s Marshmallow Pops” is 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.
Full text
N360441
April 28, 2026
OT:RR:NC:N5:229
CATEGORY: Origin Joey Yu Kamyum Food Co. Ltd. Ta Pov Village, Ta Nay Commune Sihanouk 180115 Cambodia RE: The country of origin of “Christmas’s Marshmallow Pops” Dear Mr. Yu: In your letter dated April 16, 2026, you requested a country of origin ruling on “Christmas’s Marshmallow Pops.” A manufacturing flowchart, specification sheets, list of product ingredients, photos, and product samples accompanied your request. The product samples were reviewed and disposed of. The subject merchandise is described as “Christmas’s Marshmallow Pops” composed of dextrose and corn syrup (products of China), sugar (product of Thailand), water (product of Cambodia), gelatin, corn starch, beet powder, artificial flavor, sorbitol (products of China), Arabic gum (product of France), maltodextrin (product of China), Blue 1, Yellow 5, Yellow 6 (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 Blue 1, Yellow 5, Yellow 6 are added and blended. The product is then molded and cooled. The resulting products are shaped like a snowman, Santa Claus, and a penguin. Each item is placed atop a lollipop stick, and the Marshmallow Pops are individually wrapped in transparent plastic. The snowman, Santa Claus, and penguin are packaged in cardboard boxes with a net weight of 120 grams. The merchandise is destined for the candy market. When determining the country of origin for the purposes of applying duty rates, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. 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, 681 F.2d 778 (C.C.P.A. 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 this case, the mixture of ingredients results in a substantial transformation. The ingredients have lost their separate identities and have become an integral part of a new product. The country of origin of the “Christmas’s Marshmallow Pops” is 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 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 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 Christopher Gangaprashad at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division
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