OT:RR:NC:N5:228
Taylor Nickell
European Imports INC
600 E. Brook
Arlington Heights, IL 60005
RE: The country of origin and marking of fruit products
Dear Ms. Nickell:
In your letter dated June 23, 2025, you requested a country of origin and marking ruling on a pineapple puree
product and a banana puree product.
A narrative description of the manufacturing process and manufacturing flowcharts accompanied your
inquiry. A marked sample was not submitted with your letter for review.
To manufacture the pineapple puree product, frozen pineapple chunks from Costa Rica are imported into
France where they undergo the following manufacturing processes in France: screening, blending,
pasteurizing, storage, and blast freezing
To manufacture the banana puree product, bananas from Guatemala are processed into a banana puree in
Guatemala through manufacturing steps which include peeling, mashing, and filtration. The banana puree is
imported into France where it undergoes the following manufacturing processes: pumping, blending,
pasteurizing, storage and blast freezing. The aim of this pumping/filtering stage is to homogenize the batches
of banana puree to minimize organoleptic and physico-chemical differences between the produced batches.
The banana product does not contain any banana pieces and the puree is smooth and chunk-free, having a
uniform texture that is similar to pudding or thick applesauce. In both scenarios, the products will then be
packaged and exported to the United States in cases containing (2) 1-kilogram containers of the product.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every
article of foreign origin imported into the United States 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 United States, the English name of the country of origin of the
article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to
know by an inspection of the marking on the imported goods the country of which the goods is the product.
The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by
knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should
influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940).
Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the
country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP
Regulations (19 CFR 134.1(b)), defines “country of origin” as 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 render such other country the “country
of origin” within the meaning of the marking laws and regulations.
A substantial transformation occurs when, as a result of 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).
In Headquarters Ruling Letter (HRL) 555062 dated February 23, 1990, Customs determined that raw peanuts
from Caribbean Basin Economic Recovery Act (CBERA) beneficiary countries were substantially
transformed via the processing into peanut butter. There, Customs stated that, in addition to the change in
name, the character and use for the two products before and after processing are entirely different. Customs
determined that, “although peanut butter is made from peanuts and has the taste of peanuts, the two products
look different, have different consistencies and are used for different purposes; peanut butter as a spread and
peanuts as food to ‘munch’ on.”
In HQ W558733, dated December 2, 1994, Customs determined that the production of guacamole in the
United States from imported avocados and other U.S.-origin ingredients resulted in a substantial
transformation of Chilean avocados. Although the guacamole is made from an avocado and has the taste of
avocado, the two products are different in appearance, have different consistencies, and are used for different
purposes. The frozen guacamole product has a different name, character and use from imported avocados.
In the present case, the pineapple chunks in scenario 1 are sourced from Costa Rica. In France, they are
manufactured into a pineapple puree by being screened, blended, pasteurized, stored, and blast frozen. The
operations performed in France result in a substantial transformation creating a product with a different
name, character, or use. Accordingly, the country of origin of the pineapple puree product is France.
Therefore, the product label must be marked in a conspicuous place as legibly, indelibly and permanently as
the nature of the containers will permit to indicate that the pineapple puree is "Made in," "Product of," or
other words of similar meaning, France.
Unlike the final pineapple puree product that is manufactured from frozen pineapple chunks, the final banana
puree product is made out of imported raw materials that already possess the character and use of the final
product. As a result of the manufacturing operations such as mashing and filtration of banana into banana
puree in Guatemala which produces a banana puree base which does not contain any banana pieces and a
puree that is smooth and chunk-free, the interim product already has a consistency similar to pudding or thick
applesauce. The processing in France to finish the pineapple puree is not meaningfully complex and does not
result in a product with a new name, character and use. Accordingly, the banana puree product does not
undergo a substantial transformation and will remain a product of Guatemala. Therefore, the product label
must be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the containers
will permit to indicate that the banana puree is "Made in," "Product of," or other words of similar meaning,
Guatemala.
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 U.S. 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 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 [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division