The tariff classification of a food supplement from Canada

NY G84896 December 15, 2000 CLA-2-19:RR:NC:2:228 G84896 CATEGORY: Classification TARIFF NO.: 1901.90.4600; 1901.90.4700 Mr. Stephen J. Leahy Leahy & Ward 175 Derby Street Hingham, MA 02043 RE: The tariff classification of a food supplement from Canada Dear Mr. Leahy: In your letter dated November 14, 2000, on behalf of NutriSens, Inc., Iles des Soeurs, Quebec, Canada, you requested a tariff classification ruling. A copy of the product label and a description of the article were submitted with your letter. NutriSens Diet Shake, chocolate royale flavor, is said to consist of 83 percent water, 6.6 percent sugar, 6.1 percent skim milk powder and milk protein, 1.3 percent dietary fiber, 1.1 percent vitamin and mineral premix, one percent cocoa powder, 0.65 percent vegetable oils, 0.15 percent emulsifiers and stabilizers, and 0.1 percent flavors. The shake is packed for retail sale in containers holding 11 fluid ounces, and marketed as a low-fat food supplement, intended to replace one or two meals a day. The applicable subheading for this product, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4600, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included…other…dairy products described in additional U.S. note 1 to chapter 4…other…described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4700, HTS, and dutiable at the rate of $1.035 per kilogram plus 13.6 percent ad valorem. The rates of duty will be unchanged in 2001. 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