N105120 N1 Ruling Active

The tariff classification of a dietary supplement from Canada

Issued May 26, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9998

Headings: 2106

Product description

Product literature accompanied your letter. Culturelle is a human dietary supplement consisting of Lactobacillus GG and inulin in a gelatin capsule. The product is marketed as an aid to promote digestive health and reduce occasional stomach or bowel discomfort. It will be imported in retail packages containing 30 capsules per package. In your letter,

CBP rationale

The applicable subheading for the Culturelle capsules 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.

Full text

N105120 May 26, 2010 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Ms. Jill Hurley Livingston International 670 Young St. Tonawanda, NY 14150 RE: The tariff classification of a dietary supplement from Canada Dear Ms. Hurley: In your letter dated May 7, 2010, on behalf of Ropak Incorporated, Montreal, Canada, you requested a tariff classification ruling. Product literature accompanied your letter. Culturelle is a human dietary supplement consisting of Lactobacillus GG and inulin in a gelatin capsule. The product is marketed as an aid to promote digestive health and reduce occasional stomach or bowel discomfort. It will be imported in retail packages containing 30 capsules per package. In your letter, you suggested the product should be classified in subheading 3004.90.9160, Harmonized Tariff Schedule of the United States (HTSUS), which provides for medicaments…consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses. We disagree. Based upon the product’s ingredients and use, it will be classified elsewhere. The applicable subheading for the Culturelle capsules 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. 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 telephone number (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

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