MAR-2 OT:RR:NC: N2:232
Louis S. Shoichet
Sandler, Travis & Rosenberg, P.A.
551 5th Avenue, Suite 1100 New York, NY 10176
RE: The Classification and Country of Origin Marking of Push Pop Candy Tape from Spain
Dear Mr. Shoichet:
On December 3, 2018 you requested a binding ruling concerning the classification and country of origin marking of “Push Pop Candy Tape” on behalf of The Topps Company, Inc. The request concerns whether the proposed marking “Made in Spain” or “Candy made in Spain, container made in China, packaged in China” is an acceptable country of origin marking.
The subject merchandise is described as a belt, gummy tape, and licorice candy imported and sold in a disposable plastic container which acts as a dispenser for the candy, permitting the consumer to pull and clip off a desired length of candy. The candy is a product of Spain and the plastic dispenser is a product of China. The candy is shipped to China fully manufactured and precut to size and packaged in the plastic dispenser.
The applicable subheading for the “Push Pop Candy Tape” will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sugar Confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other...Put up for retail sale: Other. The duty rate will be 5.6 percent ad valorem.
With regard to the appropriate country of origin marking of the “Push Pop Candy Tape”, Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported.
The country of origin for marking purposes is defined at section 19 CFR 134.1(b), to mean 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 the meaning of Part 134. A substantial transformation is effected when a manufacturer or processor converts or combines an article into a new and different article resulting in a change in name, character, or use. Based on the submitted literature, we consider the “Push Pop Candy Tape” as a good of the country in which the candy was manufactured. We do not consider the cutting to size and the packaging of the candy tape into the dispenser to be a substantial transformation. It is therefore our opinion that Push Pop Candy Tape is a product of Spain for marking purposes. The product should be marked “Made in Spain,” “Product of Spain,” or other words of similar meaning.
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 Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division