The tariff classification of an energy food from Canada

NY F80355 December 17, 1999 CLA-2-21:RR:NC:2:228 F80355 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Mike Leahy A.N. Deringer, Inc. 173 W. Service Road Champlain, NY 12919 RE: The tariff classification of an energy food from Canada Dear Mr. Leahy: In your letter dated November 24, 1999, on behalf of Kitsune Food Inc., Montreal, Quebec, Canada, you requested a tariff classification ruling. Samples and technical literature were submitted with your letter. The samples were examined and disposed of. “Fireball Energy Gel,” described as a “nutritional gel food,” is a black, viscous, syrup-like material, packed for retail sale in sealed, single-serving pouches containing 27 grams (20 milliliters) net weight. It is said to be composed of glucose, glycerine, ginger, cinnamon, brown rice flour, vanillin, licorice, Siberian ginseng, and potassium sorbate. Package instructions suggest consuming the product with water prior to or during prolonged physical activity. The applicable subheading for the Fireball Energy Gel 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…other. The rate of duty will be 7 percent ad valorem. Effective January 1, 2000, the rate of duty will be 6.4 percent ad valorem. 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