The tariff classification of food supplements from Brazil
Issued February 20, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 2106.90.9998, 2106.90.9997
Headings: 2106
Product description
Kapeta and Arretado are brown-colored liquids put up for retail sale in plastic vials containing 10 milliliters each, forty-eight vials packed in a cardboard counter display box. Kapeta is said to be composed of guarana extract, catuaba extract, water, sugar, citric acid, sodium benzoate, color, and flavor. Arretado consists of guarana and catuaba extract, honey, water, citric acid, sodium benzoate, vitamin C, color, and flavor. Kapeta contains 20 percent alcohol by volume. Both products are marketed as food supplements, with a recommended dosage of one or two vials per day.
CBP rationale
The applicable subheading for Kapeta will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…containing sugar derived from sugar cane and/or sugar beets. The applicable subheading for Arretado will be 2106.90.9998, HTS, which provides for food preparations not elsewhere specified or included…other…other… other.
Full text
NY G87016 February 20, 2001 CLA-2-21:RR:NC:2:228 G87016 CATEGORY: Classification TARIFF NO.: 2106.90.9997; 2106.90.9998 Mr. David Amor Global Cargo Brokers, Inc. P.O. Box 831720 Miami, FL 33283-1720 RE: The tariff classification of food supplements from Brazil Dear Mr. Amor: In your letter dated January 30, 2001 you requested a tariff classification ruling. Samples, submitted with your letter, were examined and disposed of. Kapeta and Arretado are brown-colored liquids put up for retail sale in plastic vials containing 10 milliliters each, forty-eight vials packed in a cardboard counter display box. Kapeta is said to be composed of guarana extract, catuaba extract, water, sugar, citric acid, sodium benzoate, color, and flavor. Arretado consists of guarana and catuaba extract, honey, water, citric acid, sodium benzoate, vitamin C, color, and flavor. Kapeta contains 20 percent alcohol by volume. Both products are marketed as food supplements, with a recommended dosage of one or two vials per day. The applicable subheading for Kapeta will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…containing sugar derived from sugar cane and/or sugar beets. The applicable subheading for Arretado will be 2106.90.9998, HTS, which provides for food preparations not elsewhere specified or included…other…other… other. The duty rate, for both products, will be 6.4 percent ad valorem. Articles classifiable under subheadings 2106.90.9997 and 2106.90.9998, HTS, which are products of Brazil, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". The importation of this merchandise may be subject to restrictions imposed by the United States Department of Agriculture and/or Food and Drug Administration. It is suggested you contact these agencies directly for further information. The Kapeta product may also be subject to additional requirements imposed by the Bureau of Alcohol, Tobacco and Firearms (BATF). You may contact the BATF at: Bureau of Alcohol, Tobacco and Firearms 650 Massachusetts Avenue N.W. Washington, D.C. 20226 Tel# 202-927-8500 Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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 Stanley Hopard at 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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