The tariff classification of a food supplement from Taiwan

N326133 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 #1, Lane 327, Changchun Road Taipei, 00104 Taiwan RE: The tariff classification of a food supplement from Taiwan Dear Mr. Mann: In your letter dated May 17, 2022, you requested a tariff classification ruling on the product, “Coffee.” An ingredients breakdown, a description of the manufacturing process, and a picture of the product were included with your request. The subject merchandise, “Coffee,” is a light brown granulated powder that is said to contain approximately 75 percent Flavoring Agent (Frozen Coffee Powder, Mannitol, Luo Han Guo extract) and 25 percent Mitochondria Main Complex (Dynamito® 2.0, Chlorogenic Acid) and Absorption Promotion Complex (Garcinia Cambogia, White Kidney Beans.) The “Coffee” is said to contain substances with nutritive value and is marketed as a preparation for human consumption that provides general health and well-being benefits. The “Coffee” is not intended to treat or prevent any specific diseases. The “Coffee” will be imported at an ambient temperature in bulk packs with a net weight of 1 kilogram. The product will be sold to a direct marketing company who will package and resell the merchandise. The ultimate consumer is instructed to take one serving with water once a day or one serving with water twice a day. The applicable subheading for the “Coffee” will be 2106.90.9998, 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