The tariff classification of a food supplement from Canada

NY G86371 January 26, 2001 CLA-2-21:RR:NC:2:228 G86371 CATEGORY: Classification TARIFF NO.: 2106.90.9990 Mr. Stephen J. Leahy Leahy & Ward LLP 175 Derby Street Suite 9 Hingham, MA 02043 RE: The tariff classification of a food supplement from Canada Dear Mr. Leahy: In your letter dated January 15, 2001, on behalf of NutriSens, Inc, you requested a tariff classification ruling. An ingredients breakdown and a copy of the product label were submitted with your letter. NutriSens brand Ready to Drink Meal, French vanilla flavor, is a liquid product packed for retail sale in cans containing 11 fluid ounces. It is described as a food supplement providing a balanced meal with 3 grams of fat, to be utilized as a replacement for one or two meals a day. The Nutrisens product is said to be composed of approximately 83 percent water, 10 percent sucrose and lactose, 3 percent milk protein, 2 percent dietary fiber, one percent vitamins and minerals, and less than one percent vegetable oil, emulsifiers, stabilizers, flavors and colors. The applicable subheading for this article will be 2106.90.9990, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…canned. 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