CLA-2:CO:R:C:G 085492 SER
Mr. Paul C. Bird, Sr.
191 Plymouth Lane, Apt. 1
Glen Burnie, MD 21061
RE: Encapsulated herbal supplements
Dear Mr. Bird:
This is in reference to your letter of August 1, 1989,
requesting the tariff classification, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of encapsulated
herbal supplements from Brazil. Samples were submitted.
Classification of an oil of rosa mosqueta was also requested, and
was provided by our New York office in NYRL 844161.
FACTS:
The merchandise to be classified consists of four different
types of encapsulated herbal food supplements. They are each
packaged in plastic and aluminum containers which allow for each
capsule to be "popped out". The capsules are then all packaged
in boxes containing three packages of tablets containing twenty
tablets each. The products are described as follows:
Item 1 - Rio D'Amour Catauba 100% pure - powdered bark
Item 2 - Rio Amazon Guarana 100% pure - stoneground seeds
Item 3 - Rio Partudo Pfaffia - powdered root of Brazilian
ginseng
Item 4 - Rio Vitalis Lapacho - extract of tree bark
These products are free of additives and are imported in
gelatin capsule form, each containing 500 mg and are sold as food
supplements with a recommended dosage rate.
ISSUE:
What is the classification of the herbal food supplements
under the HTSUSA?
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LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
The goal of the Harmonized System is to place all goods that
are imported/exported into a specific classification category.
The Harmonized System is a detailed goods nomenclature in which
all goods are classified. In this context the word "goods" is
used in its broadest sense to include all merchandise. The
systematic detail is such that virtually all goods are
classifiable by application of GRI 1.
Heading 2106, HTSUSA, provides for food preparations not
elsewhere specified or included. The Explanatory Notes
constitute the official interpretation of the tariff at the
international level. The Explanatory Notes to heading 2106,
HTSUSA, explicitly mention preparations which are also referred
to as food supplements. In this note, it discusses food
supplements which are based on extracts from plants "containing
added vitamins. Although the merchandise at issue does not have
vitamins added, as food supplements, they are nonetheless
classified in this heading.
The classification of the merchandise at issue in heading
2106, HTSUSA, is further justified when compared with other
possible headings of classification. Heading 1211, HTSUSA,
provides for plants and parts of plants, of a kind used primarily
in perfumery, in pharmacy or for insecticidal, fungicidal or
similar purposes. The Explanatory Notes to this section state
that products which are more specifically described in other
headings of the nomenclature are excluded from this heading.
Based upon the use of the herbal supplements, they would fit more
specifically in the category of food supplements, than as an item
that would fall under heading 1211, HTSUSA.
HOLDING:
The merchandise at issue is classifiable under subheading
2106.90.60, HTSUSA, which provides for food preparations not
elsewhere specified or included. The goods may be entitled to
entry free of duty under the Generalized System of Preferences,
if otherwise qualified. Otherwise the rate of duty is 10 percent
ad valorem.
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The merchandise may be subject to the regulations of the
Food and Drug Administration. You may contact them at:
5600 Fishers Lane
Rockville, Maryland 20857
(202) 443-3380
Sincerely,
John Durant, Director
Commercial Rulings Division