The tariff classification of Formoslim and Qualo Gel fromCanada

NY 881930 January 20, 1993 CLA-2-21:S:N:N7:228 CATEGORY: Classification TARIFF NO.: 2106.90.6599; 3304.99.0000 Ms. Dody Trombley F.W. Myers & Co., Inc. 33 West Service Road P.O. Box 188 Champlain, NY 12919 RE: The tariff classification of Formoslim and Qualo Gel from Canada Dear Ms. Trombley: In your letter dated January 12, 1993, on behalf of Distribution Alimentaire Carpe Diem, Inc., Sillery, Quebec, Canada, you requested a tariff classification ruling. Ingredients breakdowns accompanied your letter. Samples, submitted with earlier correspondence, were examined and disposed of. Formoslim is a pale yellow liquid, said to consist of water, hydrolyzed collagen, aloe vera, glycerin, fructose, ascorbic acid, potassium sorbate, methyl paraben, propyl paraben, and peach flavor, packed for retail sale in a plastic bottle containing 450 milliliters. The product will be marketed as a food supplement for persons on reduced calorie diets, and will be consumed by drinking 15 milliliters of Formoslim, mixed with a glass of water, once a day. Qualo Gel is a light amber colored gel, said to contain water, centella asiatica, kola extract, castor oil, germaben II, triethanolamine, carbomere 940, and essential oils. The gel, put up for retail sale in a plastic bottle containing 125 milliliters, is applied directly to the skin, after bathing. It has no therapeutic properties. The applicable subheading for Formoslim will be 2106.90.6599, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other... other. The duty rate will be 10 percent ad valorem. The applicable subheading for Qualo Gel will be 3304.99.0000, HTS, which provides for beauty or make-up preparations and preparations for the care of the skin (other than medicaments)...other...other. The rate of duty will be 4.9 percent ad valorem. Goods classifiable under subheadings 2106.90.6599 and 3304.99.0000, HTS, which have originated in the territory of Canada, will be entitled to a 5 percent and 2.4 percent ad valorem rate of duty, respectively, under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The importation of this merchandise may be subject to restrictions imposed by the United States Food and Drug Administration. It is suggested you contact this agency directly for further information. 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