CBP Ruling K84361 — The tariff classification of a food product from Canada

Tariff classification

Headings: 2106

Product description

A copy of the product label was submitted with your first letter, and an ingredients breakdown and information concerning the production process were submitted with your March letter. Parent’s Choice brand Pediatric Drink is a ready to consume liquid food product, heat processed and put up for retail sale in cans holding 8 fluid ounces. The product is said to provide complete and balanced nutrition for children one to 10 years of age, and may be used as a nutritional supplement with or between meals, or as total nutritional support. The product is said to be composed of approximately 79 percent water, 7 percent sugar, 4 percent vegetable oil, 3 percent milk protein isolate, calcium caseinate, and whey protein concentrate, 3 percent corn syrup solids, 2 percent vitamins and minerals, and less than one percent each of flavors, emulsifiers, and stabilizers.

CBP rationale

8 fluid ounces. The product is said to provide complete and balanced nutrition for children one to 10 years of age, and may be used as a nutritional supplement with or between meals, or as total nutritional support. The product is said to be composed of approximately 79 percent water, 7 percent sugar, 4 percent vegetable oil, 3 percent milk protein isolate, calcium caseinate, and whey protein concentrate, 3 percent corn syrup solids, 2 percent vitamins and minerals, and less than one percent each of flavors, emulsifiers, and stabilizers. The applicable subheading for this product will be 2106.90.9990, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…other…canned. The rate of duty will be 6.4 percent ad valorem.

Full text

NY K84361 March 29, 2004 CLA-2-21:RR:NC:2:228 K84361 CATEGORY: Classification TARIFF NO.: 2106.90.9990 Mr. Rodney Ralston UPS Supply Chain Solutions One Trans-Border Drive Champlain, NY 12919 RE: The tariff classification of a food product from Canada Dear Mr. Ralson: In your letters dated February 4, 2004 and March 17, 2004, on behalf of NutriSens Inc., Montreal, Quebec, Canada, you requested a tariff classification ruling. A copy of the product label was submitted with your first letter, and an ingredients breakdown and information concerning the production process were submitted with your March letter. Parent’s Choice brand Pediatric Drink is a ready to consume liquid food product, heat processed and put up for retail sale in cans holding 8 fluid ounces. The product is said to provide complete and balanced nutrition for children one to 10 years of age, and may be used as a nutritional supplement with or between meals, or as total nutritional support. The product is said to be composed of approximately 79 percent water, 7 percent sugar, 4 percent vegetable oil, 3 percent milk protein isolate, calcium caseinate, and whey protein concentrate, 3 percent corn syrup solids, 2 percent vitamins and minerals, and less than one percent each of flavors, emulsifiers, and stabilizers. The applicable subheading for this product will be 2106.90.9990, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…other…canned. The rate of duty will be 6.4 percent ad valorem. 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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