The tariff classification of infant formula from Ireland and Canada

NY 813469 August 18, 1995 CLA-2-21:S:N:N7:228 813469 CATEGORY: Classification TARIFF NO.: 2106.90.9990 Mr. James J. Kelly Barthco International, Inc. 7575 Holstein Ave Philadelphia, PA 19153 RE: The tariff classification of infant formula from Ireland and Canada Dear Mr. Kelly: In your letter dated August 7, 1995, on behalf of Wyeth- Ayerst Laboratories, Philadelphia, PA, you requested a tariff classification ruling. Descriptive literature and specification sheets for three products, and five samples, accompanied your letter. "Nursoy" is a ready-to-use infant formula, packed in a metal can holding one quart (946 milliliters). A sample of a U.S.-produced item was submitted. The stated ingredients of this product are 87 percent water, 6.7 percent sucrose, 3.4 percent oil, 2 percent soy protein isolate, and less than one percent each of a variety of vitamins and minerals. The applicable subheading for Nursoy infant formula will be 2106.90.9990, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...canned. The duty rate will be 9.4 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on "Bonamil" and "S.M.A." infant formulas. Your request for a classification ruling should include a complete ingredients breakdown, by weight. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport