MAR-2 OT:RR:NC:N2:231
Mr. Kevin Zheng
Sirio Pharma Company Ltd
No. 83 Taishan Road
Shantou, Guangdong
China 515000
RE: The country of origin of Encapsulated Fish Oil
Dear Mr. Zheng:
This is in response to your letter dated June 20, 2017 requesting a country of origin ruling on Encapsulated Fish Oil.
You have outlined a scenario in which oil derived from Peruvian anchoveta (Engraulis ringens) is refined, bleached, cold filtrated, deodorized and blended with sunflower oil and d-alpha tocopherol (vitamin E) then shipped to China. In China, the fish oil is filled into soft gelatin capsules. The encapsulated fish oil is imported into the United States in retail sized bottles containing 60 capsules or 200 capsules, respectively.
With regard to country of origin, 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, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Pursuant to 19 CFR Section 134.1(b), the country of origin is 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 country the country of origin within the meaning of Part 134 of the regulations. A substantial transformation occurs when a new and different article of commerce emerges from a process with a new name, character or use different from that possessed by the article prior to processing. See United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940).
In the present case, we find that the processing undertaken by the means you outline at the facility in China does effect a substantial transformation. Accordingly, we find that the Encapsulated Fish Oil is a product of China for U.S. Customs and Border Protection marking purposes.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division