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NY K88687

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September 8, 2004

MAR-2 RR:NC:SP:232 K88687

CATEGORY: MARKING

Mr. David Doyle
Hiram Walker & Sons Limited
Box 2518
Windsor, Ontario N8Y 4S5 Canada

RE: COUNTRY OF ORIGIN MARKING OF COFFEE LIQUEUR HIGH PROOF; ARTICLE 509

Dear Mr. Doyle:

This is in response to your letter dated August 16, 2004 requesting a ruling on the country of origin marking requirements of a coffee liqueur made in the United States with imported liqueur concentrate. A marked sample was not submitted with your letter for review.

The subject merchandise, “Coffee Liqueur High Proof”, will be produced from “Coffee Liqueur Concentrate CAN” and “Coffee Liqueur Concentrate MEX.” You indicate that these concentrates are the same as those described in NY K84593 dated March 30, 2004. This ruling stated that ”Coffee Liqueur Concentrate CAN” is a liquid concentrate which, by addition of water and/or additional liqueur concentrate, will create a coffee liqueur beverage. “Coffee Liqueur Concentrate CAN” is composed of a concentrate produced in Mexico, “Coffee Liqueur Concentrate MEX”, to which sugar and Canadian wine have been added. The MEX ingredient is composed of sugar, cane spirit, coffee extracts, and methyl and ethyl vanillin, all of which are products of Mexico. The MEX ingredient contains between 25 and 52 percent alcohol. After importation into Canada, the MEX concentrate will be mixed with a neutral grape white wine of Canadian origin and a sugar additive (invert sugar, liquid sugar, high fructose corn syrup, or fructose water solution) that may be a good of the United States, Canada, or an unspecified, non-NAFTA country. The resulting “Coffee Liqueur Concentrate CAN”, contains 16-17.5 percent alcohol by weight.

You advise that there will be two possible scenarios to produce the final “Coffee Liqueur High Proof” in the United States. The first is by dilution of the “Coffee Liqueur Concentrate CAN” with neutral grain spirits or cane spirits with or without the addition of water, then filtering and bottling. The second scenario is by dilution of the “Coffee Liqueur Concentrate CAN” and/or “Coffee Liqueur Concentrate Mex” with neutral grain spirits or cane spirits and/or water, then filtering and bottling.

The marking statute, 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.

The country of origin marking requirements for a "good of a NAFTA country" are also determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the appropriate Customs Regulations. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in Part 102, Customs Regulations. The marking requirements of these goods are set forth in Part 134, Customs Regulations.

Section 134.1(b) of the regulations, defines "country of origin" as
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 this part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin. (Emphasis added).

Section 134.1(j) of the regulations, provides that the "NAFTA Marking Rules" are the rules promulgated for purposes of determining whether a good is a good of a NAFTA country. Section 134.1(g) of the regulations, defines a "good of a NAFTA country" as an article for which the country of origin is Canada, Mexico or the United States as determined under the NAFTA Marking Rules. Section 134.45(a)(2) of the regulations, provides that a "good of a NAFTA country" may be marked with the name of the country of origin in English, French or Spanish.

Part 102 of the regulations, sets forth the "NAFTA Marking Rules" for purposes of determining whether a good is a good of a NAFTA country for marking purposes. Section 102.11 of the regulations, sets forth the required hierarchy for determining country of origin for marking purposes.

Applying the NAFTA Marking Rules set forth in Part 102 of the regulations to the facts of this case, we find that the finished “Coffee Liqueur High Proof Beverage”, bottled in the United States is a good of Mexico for marking purposes.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 CFR Part 181).

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 John Maria at 646-733-3031.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, Bureau of Customs and Border Protection, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229.

Sincerely,

Robert B. Swierupski
Director,

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