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N259410 N2 Ruling Active

The tariff classification of oral care candy from Taiwan

Issued December 5, 2014 by U.S. Customs and Border Protection.

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N2 N259410 (December 5, 2014)

Tariff classification

HTS codes: 2106.90.9985

Headings: 2106

Product description

Detailed information of ingredients, and a product label accompanied your inquiry. Oravital Oral Care Candy is said to be chewable tablets containing approximately 97 percent xylitol, 3 percent laurel leaf extract, and trace amounts of natural menthol crystal, and stevia extract. Each tablet contains 300 mg, net weight, and is packaged for retail sale 50 tablets to a container. The suggested use is 1-2 tablets after meals, and is said to freshen the breath.

CBP rationale

The applicable subheading for the Oravital Oral Care Candy will be 2106.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…other…confectionery (including gum) containing synthetic sweetening agents (e.

Full text

N259410 December 5, 2014 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9985 Ms. Jennifer Ho Jennifer Ho dba AJH Elite Customs Brokerage 24328 South Vermont Avenue – Suite 230 Harbor City, CA 90710 RE: The tariff classification of oral care candy from Taiwan Dear Ms. Ho: In your letter dated November 18, 2014, on behalf of Billion Venture International, CA, you requested a tariff classification ruling. Detailed information of ingredients, and a product label accompanied your inquiry. Oravital Oral Care Candy is said to be chewable tablets containing approximately 97 percent xylitol, 3 percent laurel leaf extract, and trace amounts of natural menthol crystal, and stevia extract. Each tablet contains 300 mg, net weight, and is packaged for retail sale 50 tablets to a container. The suggested use is 1-2 tablets after meals, and is said to freshen the breath. The applicable subheading for the Oravital Oral Care Candy will be 2106.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…other…other…confectionery (including gum) containing synthetic sweetening agents (e.g., saccharin) instead of sugar. The general 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 Director National Commodity Specialist Division

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