RE: The country of origin of crystalline allulose

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N361923 September 1, 2026 OT:RR:NC:N3:140 CATEGORY: Origin Eunyoung Shim Shinhan Customs Service 704, Nonhyeon-ro Seoul 06052 Korea, South RE: The country of origin of crystalline allulose Dear Eunyoung Shim: In your letter dated June 1, 2026, you requested a country of origin ruling on behalf of your client, Daesang Corporation. We referred the information provided to our laboratory for review. We regret the delay. The subject product, crystalline allulose, also known as D-psicose, is used as a sugar substitute in food manufacturing processes. You state that allulose syrup is manufactured in South Korea and subsequently shipped to China for crystallization. In South Korea, fructose syrup is enzymatically converted into allulose, then purified, separated, and concentrated to produce allulose syrup with a purity level of 95 percent or higher. The allulose syrup is then shipped to China, where it undergoes further concentration, crystallization, and separation to produce crystalline allulose with a purity level of 99 percent or higher. When determining the country of origin, 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). Based on the lab report, a chemical reaction occurs during the manufacturing process in South Korea, while the purification process in China does not involve a chemical reaction. Therefore, it is our opinion that the country of origin of the crystalline allulose will be South Korea. This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.
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 Merari Ortiz at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division