The tariff classification of Beta Heart® Oat Beta-glucans from Italy

N336122 December 19, 2023 CLA-2-19:OT:RR:NC:N5:231 CATEGORY: Classification TARIFF NO.: 1901.91.9095 Sandra Calloway Herbalife Int'l of America, Inc. 950 W. 190th StreetTorrance, CA 90502 RE:  The tariff classification of Beta Heart® Oat Beta-glucans from Italy Dear Ms. Calloway: In your letter dated October 25, 2023, you requested a tariff classification ruling. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. The subject merchandise is Beta Heart® Oat Beta-glucans (F2556) composed of Oatwell™22 beta-glucans (oat bran), creamer (sunflower oil, maltodextrin, sodium caseinate) and vanilla (flavoring).  The ultimate consumer is directed to add the soluble dietary fiber to water, juice, or a shake for health maintenance.  The finished product is packed in plastic containers with a net weight of 229 grams. The applicable subheading for the Beta Heart® Oat Beta-glucans will be 1901.90.9195, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Ekeng Manczuk at ekeng.b.manczuk@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division