The tariff classification of dietary supplements from Taiwan

N142693 March 17, 2011 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Jason Tsai KPC Products, Inc. 16 Goddard Irvine, CA 92618 RE: The tariff classification of dietary supplements from Taiwan Dear Mr. Tsai: In your letters dated December 13, 2010 and January 5, 2011 you requested a tariff classification ruling. Ingredients statements, a production flowchart, and five samples were submitted with your January letter. The samples were forwarded to the U.S. Customs and Border Protection laboratory for analysis. Product nos. 4090, Gui Pi Tang (Ginseng & Longan Combination), 3650, Bu Zhong Yi Qi Tang (Ginseng & Astragalus Combination), 0780, Liu Wei Di Huang Wan (Rehmannia Six Formula), 2940, Xiao Yao San (Tangkuei & Bupleurum Formula), and 0940, Si Wu Tang (Tangkuei Four Combination), are dietary supplements in the form of a brown, granular material, put up for retail sale in containers holding 7 ounces, net weight. All are produced by combining the liquid extract from several different plant parts, evaporating the liquid into a paste form, processing the paste into granules, and re-introducing the essential oils that were removed at the extraction phase. In your December letter, you suggested the products should be classified in subheading 1302.19.4040, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other vegetable saps and extracts. Noting the manufacturing process, these articles will be classified elsewhere. The applicable subheading for these five dietary supplements 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