Delgado Inc.Calle Villaverde #663MiramarSan Juan, PR 00907REThe country of origin of corn flakes cereal from Guatemala

N262022 March 24, 2015 CLA-2-19:OT:RR:NC:N2:228 CATEGORY: Country of Origin Mr. Osvaldo Maldonado Re Delgado Inc. Calle Villaverde #663 Miramar San Juan, PR 00907 RE: The country of origin of corn flakes cereal from Guatemala Dear Mr. Maldonado: In your letter dated February 24, 2015, you requested a country of origin ruling of corn flakes cereal from Guatemala on behalf of B Fernandez & Hnos, Inc., PR. You state corn flakes cereal from Mexico in bulk (for the purpose of this ruling, we presume that this also means that this product is produced in Mexico) will be shipped to Guatemala for packaging into 14 oz. individual bags. The repackaged product will be shipped to Puerto Rico and imported by B Fernandez & Hnos, Inc., for retail sale. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. § 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, CBP Regulations (19 C.F.R. Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. § 1304. Section 134.1(b) of the regulations, defines "country of origin" as: the country of manufacture, production, or growth of any article of foreign origin entering the U.S. 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 this Part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin. A substantial transformation occurs when an article emerges from a process with a new name, character or use different from that possessed by the article prior to processing. United States v. Gibson-Thomsen Co., Inc., 27 CCPA 267, C.A.D. 98 (1940); National Hand Tool Corp. v. United States, 16 CIT 308 (1992), aff’d, 989 F. 2d 1201 (Fed. Cir. 1993). However, if the manufacturing or combining process is merely a minor one that leaves the identity of the article intact, a substantial transformation has not occurred. Uniroyal, Inc. v. United States, 3 CIT 220, 542 F. Supp. 1026, 1029 (1982), aff’d, 702 F.2d 1022 (Fed. Cir. 1983). In this instance, the imported product is only repackaged in Guatemala and, therefore, would not undergo a substantial transformation. Applying the Marking Rules set forth in section 304 of the Tariff Act of 1930, as amended and Part 134 of the CBP Regulations, we find that the country of origin of the corn flakes cereal is Mexico, where the product is produced. This ruling is being issued under the provisions of Part 177 of the CBP 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, contact National Import Specialist Bruce N. Hadley, Jr. at bruce.hadleyjr@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division