The tariff classification and country of origin of gum products from Italy

N328304 October 14, 2022 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification; Country of Origin TARIFF NO.: 2106.90.9985 Mr. Steven Suitor Russell A. Farrow (U.S.) Inc 300 Airborne Pkwy Cheektowaga, NY 14225 RE: The tariff classification and country of origin of gum products from Italy Dear Mr. Suitor: In your letter received on September 22, 2022, you requested a tariff classification and country of origin ruling on behalf of your client, Foodcareplus Logistics NV, Belgium. An ingredients breakdown, flowchart, description of the manufacturing process, and photos for the products accompanied your letter. The first product, “Peppermint Flavor Gum (Peppermint Power)”, is said to contain approximately 73 percent xylitol from China, 21 percent natural chicle base from Mexico, 4 percent natural flavors from Italy, 2 percent glycerol from Indonesia and trace amounts of magnesium stearate from Spain, Arabic gum from Sudan, Stevia from China, and carnauba wax from Brazil. The second product, “Watermelon Flavor Gum (Watermelon Wonder)”, is said to contain approximately 75 percent xylitol from China, 20 percent natural chicle base from Mexico, 2 percent glycerol from Indonesia, 1 percent natural flavors from Italy and trace amounts of magnesium stearate from Spain, Arabic gum from Sudan, Stevia from China, and carnauba wax from Brazil. The third product, “Mint Flavor Gum (Mighty Mint)”, is said to contain approximately 72 percent xylitol from China, 20 percent natural chicle base from Mexico, 4 percent natural flavors from Italy, 2 percent glycerol from Indonesia and trace amounts of magnesium stearate from Spain, Arabic gum from Sudan, Stevia from China, and carnauba wax from Brazil. The ingredients for each product are said to be from the various countries listed above, shipped to Italy where the manufacturing takes place. To begin, all the components are blended together at 55 degrees Centigrade. After the first extrusion process, the products are cooled on a conveyor belt, and second extrusion, lamination, and molding processes take place. Cell stabilization occurs at 20 degrees Centigrade and at 50 percent humidity for 24 hours. The products are coated and stored for packing and metal detection then shipped in secondary retail packages to the final destination, the United States. The gum products are manufactured in Italy from ingredients sourced in China, Mexico, Indonesia, Spain, Sudan and Brazil. They are then shipped in bulk to retail packer, Holland & Barrett in the United Kingdom, where they are packaged into shelf-ready packages containing twelve 19-gram single retail packs, and twelve packs to a carton, 228 grams, net packed. The applicable subheading for “Peppermint Flavor Gum (Peppermint Power)”, “Watermelon Flavor Gum (Watermelon Wonder)” and “Mint Flavor Gum (Mighty Mint)” will be 2106.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…other…confectionery (including gum) containing synthetic sweetening agents (e.g., saccharin) instead of sugar. The general rate of duty will be 6.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. As defined in 19 CFR 134.1(b), “country of origin” means 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 change the country of origin of the article. 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. A substantial transformation will not result from a minor manufacturing or combining process that leaves the identity of the article intact. See United States v. Gibson-Thomsen Co., 27 C.C.P.A. 267 (1940); and National Juice Products Association v. United States, 628 F. Supp. 978 (Ct. Int’l Trade 1986). Regarding the origin of the subject gum products, in the scenario outlined above, the operations performed in Italy result in a substantial transformation resulting in a product with a different name, character, or use. Accordingly, the country of origin of the gum products is Italy. 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 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 Timothy Petrulonis at timothy.petrulonis@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division