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N3263872022-06-29New YorkClassification

The tariff classification of a dietary supplement from Canada.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

2106.90.9998

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

3 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-18 · Updates real-time

Summary

The tariff classification of a dietary supplement from Canada.

Ruling Text

N326387 June 29, 2022 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Ms. Christie Olender Factors Group of Nutritional Companies Inc. 1550 United Blvd Coquitlam, V3K 6Y2 British Columbia, Canada RE: The tariff classification of a dietary supplement from Canada. Dear Ms. Olender: In your letter dated May 31, 2022, you requested a binding ruling on the tariff classification of a dietary supplement. An ingredients breakdown, and a picture of the product label accompanied your inquiry. The subject merchandise is described as Vitamin D Softgel Capsules with a potency of 1,000 International Units. The product is recommended to be used to help maintain and support the immune function for general health. It aids in the absorption and use of calcium and phosphorus, in the normal development and maintenance of bones and teeth, and in preventing Vitamin D deficiency. Each softgel is said to contain 25mcg Vitamin D3 (Cholecalciferol) as the medicinal ingredient and gelatin, glyerin, water, as well as 203mg of flaxseed oil as the non-medicinal ingredients. Flaxseed oil is added in the capsule to act as a carrier and stabilizing agent for the Vitamin D as well as to provide a protective barrier against oxygen and light. The product is packaged for retail sale in a bottle of 90 softgels prior to import into the United States. Directions on the product label instruct the consumer to take one capsule daily; or as instructed by a healthcare practitioner. The applicable subheading for the Vitamin D Softgel Capsules 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 general 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 the World Wide Web at https://hts.usitc.gov/current. 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 Timothy Petrulonis at Timothy.Petrulonis@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

Court of International Trade & Federal Circuit (1)

CIT and CAFC court opinions related to the tariff classifications in this ruling.