The tariff classification of dietary supplements from China

N023670 March 5, 2008 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Ms. Barbara Azzaretti A & Z Pharmaceutical, Inc. 180 Oser Avenue Hauppauge, NY 11788 RE: The tariff classification of dietary supplements from China Dear Ms. Azzaretti: In your letter dated January 17, 2008 you requested a tariff classification ruling. Your letter was received by this office on February 22, 2008. Samples of four items, and reproductions of the information printed on three of the “main panels” of the containers, was submitted with your letter. All are dietary supplements for human consumption, in the form of liquid-filled gelatin capsules, imported in a plastic bottle or in a “bulk cardboard box.” Vitamin E Softgels are clear gelatin capsules filled with a clear liquid. The stated ingredients are Vitamin E 400 IU, gelatin, and glycerin. LiquiCal-D Softgels are white-colored capsules filled with a white-colored creamy material. The stated ingredients for this product are Vitamin D3 400IU, calcium (as calcium carbonate) 500mg, beeswax, gelatin, glycerin, lecithin, soybean oil, and titanium dioxide. The applicable subheading for these two products 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 duty rate 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. Your inquiry does not provide enough information for us to give a classification ruling on the Cod Liver Oil Softgels and the Omega 3 Softgels. Your request for a classification ruling for these two products should include a complete description of the manufacturing process, including a production flow chart, and a complete ingredients breakdown, by weight, noting the percentage of triglycerides, di-glycerides, and mono-glycerides in each fish oil product. When this information is available, you may wish to consider resubmission of your request. The samples of the Vitamin E Softgels and LiquiCal D Softgels were examined and disposed of. The samples of the Cod Liver Oil Softgels and Omega 3 Softgels will be retained with the National Import Specialist for thirty (30) days, pending receipt of the above information. If you decide to resubmit your request, please include all of the material that we have returned to you. 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