The tariff classification of a weight loss kit from Canada

N003505 December 8, 2006 CLA-2-21:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Paul Chernish Advance Business Systems Ltd. 3290 Jefferson Blvd. Windsor, Ontario N8T 2W8 Canada RE: The tariff classification of a weight loss kit from Canada Dear Mr. Chernish: In your letters dated October 16, 2006 and November 15, 2006 you requested a tariff classification ruling. A sample, submitted with your first letter, was examined and disposed of. The Slim Down® Jump Start Weight Loss Kit consists of a cardboard box containing a plastic bottle of “thermogenic fat burner” capsules, a plastic bottle of “hunger control complex” capsules, foil packets of “metabolic normalizer,” and a CD containing information about the weight loss program and how to use the enclosed products. The capsules are filled with a brown liquid (fat burner) or tan-colored powder (hunger control) said to be composed of different plant extracts. The foil packets (normalizer) contain a white powder composed of fruit extract and a magnesium supplement. The kit, put up for retail sale over the Internet, provides a sufficient supply of each ingredient for a two-week weight loss regimen. The applicable subheading for the weight loss kit will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…other. The rate of duty will be 6.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 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 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