The tariff classification of an infant formula preparationfrom The Netherlands

NY 870101 January 13, 1992 CLA-2-21:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 2106.90.5050 Ms. Klaske de Jonge Nutricia-Loma Linda, Inc. 11503 Pierce Street Riverside, CA 92505 RE: The tariff classification of an infant formula preparation from The Netherlands Dear Ms. de Jonge: In your letter dated December 18, 1991, you requested a tariff classification ruling. A sample and descriptive literature accompanied literature accompanied your letter. The sample was examined and disposed of. "I-Soyalac" powder is described as a nutritionally complete, soy- based formula intended for infants and children who cannot tolerate cow's milk and/or corn. The preparation is said to be composed of 41.1 percent potato malto dextrin, 27.1 percent soy oil, 18.6 percent soy protein isolate, 11.2 percent sucrose, and a variety of vitamins and minerals. I-Soyalac is packaged in a 14-ounce (400 gram) canister. The applicable subheading for I-Soyalac powder will be 2106.90.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...subject to quotas established pursuant to Section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The rate of duty will be 10 percent ad valorem. 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