The tariff classification of meal replacement products from Australia

NY R01037 November 18, 2004 CLA-2-18:RR:NC:2:228 R01037 CATEGORY: Classification TARIFF NO.: 1806.90.9090; 2106.90.8200 Mr. Simon St. Ledger Rapid Nutrition Pty. Ltd. 5 Zeeman Street Rochedale, Qld 4123 Australia RE: The tariff classification of meal replacement products from Australia Dear Mr. St. Ledger: In your letter dated October 12, 2004 you requested a tariff classification ruling. Descriptive literature accompanied your letter, and ingredients breakdowns were was provided in a letter dated November 3, 2004. Leisa’s Secret Premium Meal Replacement is a food product in powder form, put up for retail sale in plastic jars containing 400 grams, net weight. Mixing 35 grams of the product with 250 milliliters of skim milk are said to are result in a liquid food that can substitute for a meal. Leisa’s Secret Premium Meal Replacement is offered in three flavors, Classic Chocolate, Creamy Vanilla, and Strawberry Delight. Ingredients common to all are soy isolate, whey protein concentrate, fructose, inulin, maltodextrin, mineral salt, vitamins, minerals, soy lecithin, flavor, carrageenan, and dextrose. The chocolate flavored product also contains 3.5 percent cocoa powder. The applicable subheading for the chocolate flavored meal replacement product will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa…other…other…other…other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the vanilla and strawberry flavored meal replacement products will be 2106.90.8200, HTS, which provides for food preparations not elsewhere specified or included…other…other…containing over 10 percent by weight of milk solids… other…other. The rate of duty will be 6.4 percent ad valorem. 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 telephone number (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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division