RE: The Country of Origin of a Roasted Corn Tea Product

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 N364617 September 15, 2026 OT:RR:NC:N5:232 CATEGORY: Origin Mr. Matthew Kim B&H Customs Services Inc. 14719 Springfield Lane Suite A Jamaica. NY 11413 RE: The Country of Origin of a Roasted Corn Tea Product Dear Mr. Kim: In your letter dated August 26, 2026, you requested a country of origin ruling on behalf of your client, Seoul Shik Poom Inc. (Englewood, NJ). The subject merchandise is described as a Roasted Corn Tea Product. It is said to contain corn that is grown and harvested in the United States. The corn is then shipped to South Korea for roasting and reexported as a tea product to the United States. The Roasted Corn Tea is shipped in boxes weighing two pounds that contain twelve bags, or five pounds that contain six bags. Both are packaged in individual plastic bags designed for direct retail sale to end consumers, which are then packed into cartons for wholesale distribution to retail stores. You seek a determination as to the country of origin of the above-described product. 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). In the present case, we find the processing undertaken by the means you outline at the facilities in Soth Korea does not effect a substantial transformation. Accordingly, we find the tea is of United States origin. Whether an article may be marked with the phrase “Made in the USA” or similar words denoting U.S. origin is under the authority of the Federal Trade Commission (FTC). We therefore suggest that you contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 for further guidance on that matter.
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 questions regarding the ruling, contact National Import Specialist Frank Troise at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division