The tariff classification of a drink mix powder from Canada

N005792 February 6, 2007 CLA-2-19:RR:E:NC:N2:228 CATEGORY: Classification TARIFF NO.: 1901.90.9095 Ms. Darlene DiBernardo Deringer Logistics Consulting Group One Lincoln Blvd. Rouses Point, NY 12979 RE: The tariff classification of a drink mix powder from Canada Dear Ms. DiBernardo: In your letter dated January 22, 2007, on behalf of Biosential Inc., Toronto, Ontario, Canada, you requested a tariff classification ruling. The product, “Zenbev,” is described as a beverage mix in powder form, made with organic ingredients. The powder is said to be composed of approximately 47 percent pumpkin seed flour, 46 percent dextrose, 5 percent lemon flavor, 2 percent rice starch, and less than one percent guar gum. The pumpkin seed flour ingredient is further described as produced by grinding the solid material residue of pumpkin seed oil extraction. Zenbev will be imported packed for retail sale in containers holding 250 grams, net weight. Label instructions direct the user to mix one to three scoops of the product with 10 ounces of water to make the beverage. In your letter, you suggested Zenbev would be classified in subheading 2106.90.9973, Harmonized Tariff Schedule of the United States (HTSUS), the provision for other food preparations not elsewhere specified or included, preparations for the manufacture of beverages. We disagree. Based on the product’s ingredient composition, it is more specifically provided for elsewhere. The applicable subheading for this product will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations of flour, groats, meal, starch or malt extract, not containing cocoa…other…other… other. The rate of duty will be 6.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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