The tariff classification of a dietary supplement from Peru

N090522 January 22, 2010 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Edward Sexton Peruvian Channel 244 Beegum Way San Jose, CA 95123 RE: The tariff classification of a dietary supplement from Peru Dear Mr. Sexton: In your letter dated January 5, 2010 you requested a tariff classification ruling. A sample and images of the product’s packaging were submitted with your letter. The sample was examined and disposed of. Magnesol is a white, granular material said to be composed of magnesium chloride, magnesium carbonate, and zinc oxide, put up for retail sale in sealed foil pouches containing 2 grams, net weight, 33 units in a box. Magnesol is a human dietary supplement, contributing to general health by adding magnesium to the diet. Users are instructed to dissolve one packet of the material in a liquid twice a day, and drink the treated liquid. In your letter you suggested the product may be classified in subheading 3004.10.5060, Harmonized Tariff Schedule of the United States (HTSUS), the provision for certain medicaments put up in measured doses. We do not agree. Based on Magnesol’s ingredient composition and use as a dietary supplement, it will be classified elsewhere. The applicable subheading for the Magnesol dietary supplement will be 2106.90.9998, 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