The tariff classification of encapsulated borage oil from Taiwan

N326132 June 9, 2022 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. David G. Mann HighLine International Development Company, Limited #1, Lane 327, Changchun Road Taipei, 00104 Taiwan RE: The tariff classification of encapsulated borage oil from Taiwan Dear Mr. Mann: In your letter dated May 17, 2022, you requested a tariff classification ruling. An ingredients breakdown, close-up high-resolution photograph, a manufacturing flowchart, and a narrative description of the manufacturing process were submitted with your letter. The encapsulated “Borage Oil,” is said to contain approximately 40 percent borage oil, 10 percent gamma-linolenic acid, 25 percent Mitochondria Main Complex (sheep placenta powder, Dynamito®2.0 (Taiwan gooseberry extract), catechin-ECCG, coenzyme Q10) and 25 percent rubber capsule ingredients (gelatin, glycerin, pure water, titanium dioxide, edible red #6, edible yellow #4, edible blue #1). The product, also known as Mito Capsule and Mito Magic, is described as a daily food supplement intended to supplement the body’s nutritional needs and does not have the function of treating diseases. The ultimate consumer is instructed to take one capsule with water once a day or one capsule with water twice a day. The product will be imported in an ambient condition and bulk packaged in plastic bags within cardboard boxes, 1 kg., net packed. The manufacturing process for the product involves mixing raw materials, boiling edible rubberized material for the capsule, emulsification of the capsule, filling the capsule, drying it out, and pressing the product into vacuum packing. The encapsulated “Borage Oil,” will be sold to a direct marketing company in the United States who will repackage the product for retail sale. The applicable subheading for the product 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 . . . other. 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 https://hts.usitc.gov/current. 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 Timothy Petrulonis at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division