The tariff classification of a nutritional supplement from Ireland

NY I82926 June 24, 2002 CLA-2-19:RR:NC:2:228 I82926 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Ms Kristina Neumann Wyeth Nutrition Georgia Regional Dairy Park, Road 31 P.O. Box 2109 Georgia, VT 05468-2109 RE: The tariff classification of a nutritional supplement from Ireland Dear Ms Neumann: In your letters dated May 1, 2002 and May 29, 2002 you requested a tariff classification ruling. A sample of an American-made product, submitted with your first letter, was examined and disposed of. Human Milk Fortifier (HMF) is a pale yellow powder said to be composed of 44 percent maltodextrin, 38 percent whey protein concentrate, 17.3 minerals and vitamins, and .7 percent oil. HMF is described as a nutritional supplement, added to preterm expressed breast milk, intended for low birth weight infants. The product will be packaged in foil pouches containing 2 grams, net weight, and marketed to both retail and non-retail purchasers. The applicable subheading for the Human Milk Fortifier nutritional supplement will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa…not elsewhere specified or included…other…other…other. 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 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division