The tariff classification of a probiotic drink from Vietnam

N251682 April 16, 2014 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9997 Mr. Vi Nguyen Trangs Group USA 7108 Katella Ave. Stanton, TX 90680 RE: The tariff classification of a probiotic drink from Vietnam Dear Mr. Nguyen: In your letter dated February 28, 2014, and undated letter received March 20, 2014 you requested a tariff classification ruling. An ingredients breakdown, and description of the manufacturing process accompanied your February inquiry. Marketing literature, the manufacturer’s declaration, additional information, and samples of a similar product were received with your March correspondence. Additional information was also received via various emails. The samples were examined and disposed of. The product called “L’fresh” is described as a probiotic drink with live cultures. The ingredients are said to contain approximately 83 percent water, 10 percent fructose syrup, 3 percent cane sugar, 3 percent skim milk powder, less than 1 percent stabilizers (405, 440, 466), and artificial flavor, and trace amounts of vitamin D3 and Lactobacillus paracasei L CASEI 431® culture. The product will be packaged in 2.2 fluid ounce plastic HIPS bottles with aluminum foil tops. The bottles will be packed in 5 packs and plastic shrink wrapped for retail sale as one retail unit, total net weight of 11 fluid ounces. L’fresh is advertised not as a “thirst-quencher,” but as “the right choice for those looking for high quality probiotics for good health.” The suggested serving size is at least one bottle daily. The applicable subheading for the probiotic drink 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 can 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division