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NY M85883





September 15, 2006

MAR-2 RR:NC:SP:231 M85883

CATEGORY: MARKING

Ms. Teresa M. Polino
Hogan & Hartson L.L.P.
555 13th Street, N.W.
Washington, D.C. 20004-1109

RE: COUNTRY OF ORIGIN OF PORK RIND SNACKS MADE IN THE UNITED STATES FROM IMPORTED PORK SKIN PELLETS

Dear Ms. Polino:

This is in response to your letter dated August 21, 2006, on behalf of Rudolph Foods Company, Inc. (Lima, Ohio), requesting a country of origin ruling on certain pork rind snacks made in the U.S. from pork skin pellets imported from Denmark. Samples of both the snacks and the pellets were submitted with your letter for review.

Rudolph Foods proposes to import Danish pork skin pellets and process them into pork rind snacks at its facilities in the United States. The imported pellets, sourced and semi-processed in Denmark, are small, hard, dense pieces of pig skin that have been partially cooked and dried. They are approximately 1 millimeter thick and range in length and width from ¼-inch to 1¼-inch. The sample pellets resemble small brown stones, which, owing to their hardness and density, you assert are essentially inedible.

In the United States, Rudolph Foods will process the imported pellets in a direct-fired cooker filled with approximately 200 gallons of 400-degree F hot lard oil. The pellets will be passed under a stainless-steel wire mesh belt that is fully submerged in the hot oil for 60 to 80 seconds. The heat, hot oil and residual fat in the pork skins will cause the pellets to “puff up,” or “pop,” into fluffy, caramel-colored crisps. These crisps (“popped” pork rind snacks) are considerably larger than the pellets, measuring about 1/8-inch to ¼-inch in thickness and one inch to over two inches in length and width. The edges are curled and curved, the surface has the appearance of a “bubbly” texture, some are roughly ridged, and they have areas of oily translucence. After exiting the cooker, the snacks will be cooled and then surface-coated with various combinations of flavoring agents, e.g., additional, topically-applied hot lard oil, salt, vinegar powder, monosodium glutamate, etc. The finished snacks will then be packaged in hermetically sealed plastic bags, ready for retail sale.

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. Pursuant to 19 CFR Section 134.1(b), the country of origin is the country of manufacture, production or growth of any article of foreign origin entering the U.S. Further work or material added to a foreign article in the United States must effect a substantial transformation in order to render the final product a good of the U.S.

A substantial transformation occurs when a new and different article of commerce emerges from a process with a new name, character or use different from that possessed by the article prior to processing. See United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940).

You argue that in this case, the imported pork skin pellets are substantially transformed as a result of the U.S. processing, and that therefore the finished pork rind snacks are U.S. goods, not “articles of foreign origin,” for marking purposes.

We disagree with your proposition that the goods are substantially transformed in the United States. We view the U.S. processing as an operation that merely completes what was begun in Denmark. The imported goods are pork skins, and the finished, U.S.-processed goods are popped, seasoned pork skins.

Applying the principles set forth in Part 134 of the regulations to the facts of this case, we find that the finished, U.S.-processed pork rind snacks are products of Denmark for country of origin marking purposes.

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 Stanley Hopard at 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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