N347732
OT:RR:NC:N5:232
Mr. Joey Yu
Kamyum Food (Cambodia) Co. Ltd.
Ta Pov Village, Ta Nay Commune
Sihanouk 180115
Cambodia
RE: The Country of Origin of Gummy Balloon Dog
Dear Mr. Yu:
In your letter, dated April 12, 2025, you requested a country of origin ruling for a Gummy Balloon Dog. A
manufacturing flowchart, specification sheets, list of product ingredients, photos, and a product sample
accompanied your request. Please be advised the product sample was disposed of.
The subject merchandise is described as a Gummy Balloon Dog composed of corn syrup (product of China),
sugar (product of Thailand), water (product of Cambodia), gelatin (product of China), citric acid (product of
China), modified corn starch (product of China), artificial flavor (product of China), and FD&C Red No. 40
(product of India).
You have stated that all manufacturing processes are conducted in Cambodia. Raw ingredients that include
corn syrup, sugar, water, and corn starch are boiled. Artificial flavoring and FD&C Red No. 40 are added
and blended. The product is then molded and cooled. The resulting product is shaped like a balloon dog and
inserted in a clear plastic shell that is placed in an outer box. Each item consists of a single red gummy
balloon dog imported and sold with a weight of 285 grams. The merchandise is destined for the candy
market.
A substantial transformation occurs when, as a result of a 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 Gummy Balloon Dog 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 Gummy Balloon Dog 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 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 confectionery, contact
National Import Specialist Frank Troise at frank.l.troise.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division