The country of origin of Marshmallow Figurines

N347700 May 7, 2025 OT:RR:NC:N5:232 CATEGORY: Origin Joey Yu Kamyum Food (Cambodia) Co. Ltd. Ta Pov Village, Ta Nay Commune Sihanouk 180115 Cambodia RE: The country of origin of Marshmallow Figurines Dear Mr. Yu: In your letter dated April 11, 2025, you requested a country of origin ruling on Marshmallow Figurines. 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 Marshmallow Figurines composed of sugar (product of Thailand), corn syrup (product of China), water (product of Cambodia), dextrose (product of China), gelatin (product of China), corn starch (product of China), artificial flavor (product of China), Arabic gum (product of France), dextrin (product of China), FD&C Red No. 40 (product of India), FD&C Blue No. 1 (product of India), FD&C Yellow No. 5 (product of India), Beet Red (product of India), and FD&C Yellow No. 6 (product of India). You have stated that all manufacturing processes are conducted in Cambodia, in which raw ingredients of sugar, corn syrup, dextrose, corn starch and water are boiled. Artificial flavoring and FD&C Red No. 40, FD&C Blue No. 1, and FD&C Yellow No. 5 are added and blended. The product is then molded and cooled. The resulting products are shaped like a Christmas tree, a Snowman, and Santa Claus. Each item is placed atop a lollipop stick and the Marshmallow Figurines are individually wrapped in transparent plastic. The Christmas tree, Snowman, and Santa Claus figurines are packaged in cardboard boxes with a net weight of 116 grams. The merchandise is destined for the candy market. A substantial transformation occurs when, as a result of the manufacturing process, a new and different article emerges, having a distinct name, character or use, which is different from that originally possessed by the article or material before being subjected to the manufacturing process. See United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940). You provide documentation indicating the Marshmallow Figurines will be manufactured entirely in and exported from Cambodia to the United States. In this case, the mixture of ingredients results in a substantial transformation. The ingredients have lost their separate identities and become an integral part of a new product. ?The country of origin of the Marshmallow Figurines is Cambodia. 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. 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 United States 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 Frank Troise at frank.l.troise@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division