The tariff classification of dietary supplements from Canada.

N091939 February 5, 2010 CLA-2-21:OT:RR:NC:2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Ms. Suzanne Richer Customs & Trade Solutions, Inc. 66 Witherspoon Street Suite 321 Princeton, NJ 08542 RE: The tariff classification of dietary supplements from Canada. Dear Ms. Richer: In your letter dated January 22, 2010, on behalf of Banner Pharmacaps, Inc., you requested a tariff classification ruling. The product identified as BCP-63-Ent is a soft gel capsule filled with fish oil said to be derived from anchovy, sardine or mackerel. The fish oil has been refined and chemically modified by blending, deodorization, ethylation, distillation, cold filtration, bleaching, additional blending with antioxidants, steam deodorization, filtration and drumming. The item is intended to be used as a dietary supplement. The capsules will be imported packed in bottles for retail sale and in bulk containers. The applicable subheading for this product will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…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 telephone number (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