The tariff classification of a dietary supplement from Canada

NY I84124 August 6, 2002 CLA-2-21:RR:NC:2:228 I84124 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. James F. Morgan PBB USA, Inc. 833-D Airport Park Road Glen Burnie, MD 21061 RE: The tariff classification of a dietary supplement from Canada Dear Mr. Morgan: In your undated letter, received by this office on July 18, 2002, on behalf of Pantheon, Inc., Mississauga, Ontario, Canada, you requested a tariff classification ruling. Ingredients breakdowns for four products were submitted with your letter. McNeil Boy-Lactaid Regular Strength, BPA-Lactaid Extra Strength, McNeil BPD-Lactaid Ultra-Chew, and McNeil BPB-Lactaid Ultra are dietary supplements in caplet or tablet form. All contain lactase enzyme (lactase F amano), avicel PH 102 (a carbohydrate-based fat replacer), and magnesium stearate. Other ingredients, depending on the product, include mannitol, flavoring, aspartame, acesulfame K, and citric acid. The applicable subheading for these four products 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 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