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NY R05087





November 13, 2006

MAR-2 RR:E:NC:SP:232 R05087

CATEGORY: MARKING

Mr. David Doyle
Hiram Walker & Sons Limited
2072 Riverside Dr. East
Windsor, Ontario N8Y 4S5 Canada

RE: COUNTRY OF ORIGIN MARKING OF IMPORTED COFFEE LIQUEUR

Dear Mr. Doyle

This is in response to your letter dated October 19, 2006, requesting a ruling on the country of origin of imported coffee liqueur, which is shipped from the United Kingdom. A marked sample was not submitted with your letter for review.

You advise that coffee liqueur concentrate is produced in Jamaica from Jamaican coffee beans and Jamaican cane spirit. The coffee beans are roasted and ground and the cane spirit (greater than 80 percent by volume) is added to the ground beans to produce a “coffee extract.” After sufficient extraction time, vanilla oleoresin and refined cane sugar are added. The vanilla oleoresin and the refined cane sugar may be a product of the United States, Jamaica, or an unspecified country. The final strength of the coffee liqueur concentrate will be 26 percent to 27 percent alcohol by volume. You indicate that the concentrate contains all of the character of the finished product.

The coffee liqueur concentrate is shipped to the United Kingdom, where it is mixed with cane spirit and/or neutral grain spirit, both of which are greater than 80 percent alcohol by volume. Additional vanilla oleoresin, sugar additive (one or more of 77 Brix invert sugar, 67 Brix liquid sugar, 77 Brix high fructose corn syrup, 67 Brix sugar water solution, or 67 Brix fructose water solution), citric acid and water are mixed with the coffee liqueur concentrate to produce the finished coffee liqueur. The finished product will have an alcohol content of between 20 percent and 30 percent alcohol by volume. The vanilla oleoresin, sugar additive and citric acid will be a product of the United States, the United Kingdom, or another unspecified country. It is understood that the finished coffee liqueur will be shipped to the United States.

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.

The country of origin for marking purposes is defined at section 19 CFR 134.1(b), to mean 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 the meaning of Part 134. A substantial transformation is effected when a manufacturer or processor converts or combines an article into a new and different article resulting in a change in name, character, or use.

In this case, the coffee liqueur concentrate has not been substantially transformed as a result of the processing in the United Kingdom. The imported coffee liqueur remains a product of “Jamaica” for country of origin marking.

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 telephone number (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 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 John Maria at 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,

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