N021846 N0 Ruling Active

The tariff classification of diet shake mixes from Mexico

Issued January 16, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.8200

Headings: 2106

Product description

The samples were examined and disposed of. Esbelt Diet Shake Mix, prepared in seven flavors – strawberry, chocolate, banana, mango, melon, French vanilla, and cappuccino – is a food product in powder form, put up for retail sale in plastic jars containing 750 grams, net weight. The mix is composed of 74.7 percent dextrose, 5.9 percent milk serum, 5.4 percent maltodextrin, 4.3 percent nonfat milk powder, 3.5 percent each of oat fiber and soy fiber, 1.1 percent xanthan gum, and less than one percent, each, of guar gum, carboxymethylcellulose, artificial flavor, a vitamin and mineral premix, and sucralose. Package instructions direct the user to combine one scoop of mix with 8 ounces of nonfat milk to create a nutritious, low calorie, meal replacement.

CBP rationale

The applicable subheading for the Esbelt Diet Shake Mix will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other… containing over 10 percent by weight of milk solids…other…other.

Full text

N021846 January 16, 2008 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.8200 Mr. Arturo Salgado 5724 N. Inkster Road Dearborn Heights, MI 48127 RE: The tariff classification of diet shake mixes from Mexico Dear Mr. Salgado: In your letters dated November 27, 2007 and January 8, 2008 you requested a tariff classification ruling. Two samples were submitted with your first letter and an ingredients breakdown accompanied your January correspondence. The samples were examined and disposed of. Esbelt Diet Shake Mix, prepared in seven flavors – strawberry, chocolate, banana, mango, melon, French vanilla, and cappuccino – is a food product in powder form, put up for retail sale in plastic jars containing 750 grams, net weight. The mix is composed of 74.7 percent dextrose, 5.9 percent milk serum, 5.4 percent maltodextrin, 4.3 percent nonfat milk powder, 3.5 percent each of oat fiber and soy fiber, 1.1 percent xanthan gum, and less than one percent, each, of guar gum, carboxymethylcellulose, artificial flavor, a vitamin and mineral premix, and sucralose. Package instructions direct the user to combine one scoop of mix with 8 ounces of nonfat milk to create a nutritious, low calorie, meal replacement. The applicable subheading for the Esbelt Diet Shake Mix will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other… containing over 10 percent by weight of milk solids…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 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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