U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
2106.90.9998
$269.3M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
3 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly
The tariff classification of an infant formula from the Netherlands
N329870 January 9, 2023 CLA-2-21:OT:RR:NC:N2:228 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Nicolas Guzman Faegre Drinker Biddle & Reath LLP 320 South Canal Street Chicago, IL 60606 RE: The tariff classification of an infant formula from the Netherlands Dear Mr. Guzman: In your letter dated December 14, 2022, you requested a tariff classification ruling on behalf of your client, Nestlé Healthcare Nutrition. An ingredients breakdown, a description of the manufacturing process, a manufacturing flowchart, and a picture of the product label accompanied your inquiry. The subject merchandise, “Nestlé’s Althéra®,” is described as an extensively hydrolyzed (“eHF”) hypoallergenic infant formula that provides first-line relief from the symptoms associated with mild to moderate cows’ milk protein allergy (CMA) and/or multiple food protein allergies. The product is nutritionally complete and contains lactose to support growth and development. Nestlé’s Althéra® is said to contain lactose, maltodextrin, oil sunflower high oleic, protein whey hydrolyzed, oil rapeseed low erucic acid, oil coconut, oil sunflower, citric and fatty acid esters of glycerol, calcium glycerophosphate, water, calcium hydroxide, potassium hydroxide, glucose syrup, potassium phosphate, oil mortierella alpina, oil crypthecodinium cohnii, protease, choline bitartrate, magnesium chloride, calcium chloride, acid citric, protease, sodium chloride, l-arginine, vitamin c (sodium ascorbate), sodium chloride, potassium chloride, l-histidine, bromelain, taurine, inositol, vitamin e (dl-alpha-tocopheryl acetate), ferrous sulfate, sodium phosphate, zinc sulfate, potassium citrate, l-carnitine, tocopherol concentrate mixed, nicotinamide, l-ascorbyl palmitate, vitamin b5 (calcium d-pantothenate), vitamin b2 (riboflavin), copper sulfate, vitamin a acetate, vitamin b1 (thiamine mononitrate), vitamin b6 (pyridoxine hydrochloride), manganese sulfate, potassium iodide, vitamin b9 (folic acid), vitamin k, sodium selenate, biotin, vitamin d3 (cholecalciferol) and vitamin b12 (cyanocobalamin). The product is said to be prepared via a two-step phase. The first phase is described as a production of a wet mix, which is followed by a dry processing phase. The production process includes pasteurization, hydrolyzation, filtration, blending, homogenization, steam injection, spray drying and packaging in steel cans (that do not undergo any additional heat processing upon being sealed) holding 400 grams, net weight. Directions on the product label instruct the consumer to pour Nestlé’s Althéra® and hot water into a feeding bottle and shake it well until powders are fully dissolved. The bottle then will be cooled under cold running water until lukewarm. The consumer then tests the temperature by shaking few drops onto the inside of user’s wrist prior to use. The amounts of Nestlé’s Althéra® and water used for ages of babies are provided by the “feeding table” on the package. The applicable subheading for the product, “Nestlé’s Althéra®” 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 and Border Protection 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, please contact National Import Specialist Timothy Petrulonis at timothy.petrulonis@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.