U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
2106.90.9998
$288.6M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
26 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates monthly
The tariff classification of a health supplement from the Slovak Republic.
NY E85500 August 12, 1999 CLA-2-21:RR:NC:2:228 E85500 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Ms. Carmen Jurikova Export Import Holdings 4920 Highway 9, Suite 220 Atlanta, GA 30004 RE: The tariff classification of a health supplement from the Slovak Republic. Dear Ms. Jurikova: In your letter dated July 28, 1999, you requested a tariff classification ruling. The sample submitted with your letter was examined and disposed of. Vitaglucan Elixir is a liquid health supplement available in almond, almond-peppermint, almond-grentiana, and almond-ascorbic acid flavors. It contains extracts of the edible mushroom Pleurotus Ostreatus, 40-50 percent beta glucan, 30 percent alcohol, 12-13 percent proteins, 4-5 percent amino acids, 3-4 percent vitamins, 2-3 percent plant fats, 1-2 percent mevinoline, and 1-2 percent sterols. The recommended dosage is 20-30 drops daily. It is put up in a brown colored, glass bottle containing 50 ml, net weight. The applicable subheading for the Vitaglucan Elixir will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other. The rate of duty will be 7 percent ad valorem. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. §1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. §1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The sample you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. The Bureau of Alcohol, Tobacco and Firearms (BATF) may also impose additional requirements on this product. You may contact the BATF at Bureau of Alcohol, Tobacco and Firearms 650 Massachusetts Avenue NW Washington, D.C. 20226 Tele# 202-927-8500 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 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.