CLA-17:OT:RR:NC:N5:229
Ms. Evelin Craig
Testing Kits
2/6 Gravel Pit Rd
Darra 4076
Australia
RE: The tariff classification, country of origin, and marking of sugar pellets
Dear Ms. Craig:
In your letter dated February 10, 2026, you requested a ruling on the tariff classification, country of origin,
and marking of testing kits containing sugar pellets.
A sample of the kit and a description of the manufacturing process accompanied your inquiry.
The subject merchandise consists of sugar pellets made from 100 percent refined cane sugar from India. The
sugar pellets are then shipped to Australia, where they are placed into vials and go through a step in which
energetic patterns are imprinted onto the pellets. You state this is done in order to differentiate identical
reference pellets for use within practitioner testing systems. You also state this process does not add, remove,
or alter any substance. The pellets remain 100 percent sugar. The vials are packaged into kits of four different
varieties: a rigid plastic box containing 100 vials, a rigid plastic box containing 50 vials, a flat cardboard box
containing 100 vials, and a flat cardboard box containing 50 vials. The kits are not for human consumption
and are intended to be used as practitioner testing and reference kits.
CLASSIFICATION
You suggest classification in subheading 3822.00.5090, Harmonized Tariff Schedule of the United States
(HTSUS); however, this subheading does not exist in the current tariff. We disagree with the classification of
the test kits in heading 3822, HTSUS, which provides, in relevant part, for “Diagnostic or laboratory reagents
on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up
in the form of kits…” You state that no change in chemical composition occurs during imprinting, and pellets
remain 100 percent sucrose. The test kits are not added to other substances to cause a chemical reaction that
allows users to detect, measure, examine, or analyze other substances. The function of sucrose in the kit is
not to react and indicate something. Therefore, for classification purposes, they are not considered reagents of
heading 3822.
The applicable subheading for the sugar pellets will be 1701.99.1025, HTSUS, which provides for cane or
beet sugar and chemically pure sucrose, in solid form... Other: Other…Sugar not for further processing. The
general rate of duty will be 3.6606 cents per kilogram less 0.020668 cents per kilogram for each degree under
100 degrees (and fractions of a degree in proportion) but not less than 3.143854 cents per kilogram. If not
described in additional U.S. note 5 to chapter 17 and not entered pursuant to its provisions, the applicable
subheading will be 1701.99.5025, HTSUS. The duty rate will be 35.74 cents per kilogram.
COUNTRY OF ORIGIN AND MARKING
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. Friedlaender & 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 this case, the assembly process performed in Australia, which consists of imprinting, assembly, and
packaging of the sugar pellets would not effect a substantial transformation. The operations that are
performed in Australia do not create an article with a new name, character, or use different from that
possessed by the article prior to processing. The sugar is sourced from India. Accordingly, the finished good
is a product of India.
The proposed marking of the product as depicted from the sample provided states, “Made in U.S.A,” in large
green font on the bottom of the package. Since the country of origin of the sugar is India, the proposed
marking does not satisfy the requirements of 19 CFR 134 and 19 U.S.C. 1304 because it does not indicate the
proper country of origin of the contents within the kit. 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 sugar is “Made in,” “Product of,” or other words of similar meaning, India.
The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience
and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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.
Importations of this merchandise may be subject to regulations administered by various United States
agencies. Requests for information regarding applicable regulations administered by the U.S. Department of
Agriculture (USDA) may be addressed to that agency at the following location:
USDA
APHIS, VS, NCIE
Products Program
4700 River Road, Unit 40
Riverdale, MD 20737-1231
Tel: (301) 851-3300
E-mail: [email protected]
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 and Border Protection
Regulations (19 C.F.R. 177).
A copy of the ruling or control number indicated above should be provided with entry documents filed at the
time this merchandise is imported. If you have questions regarding the ruling, please contact National Import
Specialist Christopher Gangaprashad at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division