The tariff classification of a breakfast drink from Vietnam

N236396 April 2, 2013 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Ms. Vi Nguyen Trangs Group USA, Inc. 8524 Highway 6 N, No. 277 Houston, Texas 77095 RE: The tariff classification of a breakfast drink from Vietnam Dear Ms. Nguyen: In your letter dated November 30, 2012, you requested a tariff classification ruling. An ingredients breakdown, technical data sheets, and samples were included with your letter. The samples were forwarded to the U.S. Customs and Border Protection laboratory for analysis. Goldenvale Quick Start Breakfast Drink is a liquid product containing water, 76.2 percent soy bean extract, refined cane sugar, 4.35 percent cereal mix (modified starch, chicory inulin, and glucose syrup), 2 percent strawberry juice concentrate, less than ten percent milk derivatives (whey protein concentrate, and skim milk powder), flavors, calcium, stabilizers, sea salt, colors, and vitamins. The product is used as an alternative to breakfast, or can be used as a meal supplement drink, packaged for retail sale in sealed containers measuring 53 x 138 x 43 mm. Laboratory analysis found the product to contain 33 percent sucrose on a dry weight basis. The applicable subheading for the product will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included … other … other … other … containing sugar derived from sugar cane and/or sugar beets. 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 the 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 ww.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 Bruce N. Hadley, Jr. at (646) 733-3029. Sincerely, Thomas J. Russo Director National Commodity Specialist Division