CLA-2 CO:R:C:F 952637 LPF
Area Director
U.S. Customs Service
Room 762
6 World Trade Center
New York, NY 10048
RE: Decision on application for further review of Protest No.
1001-91-107836, filed October 31, 1991, concerning
classification of herbal and multivitamin food supplements;
Heading 2106, HTSUSA, food preparations not elsewhere
specified or included; Not 1302, vegetable saps and
extracts; Not 2103, sauces and preparations therefor, mixed
condiments and seasonings; Not 2936, provitamins and
vitamins; Not 3004, medicaments; HRL 952278
Dear Sir:
This is a decision on a protest filed October 31, 1991,
against your decision in the classification of certain
merchandise liquidated on August 2, 1991 and August 9, 1991.
FACTS:
The subject merchandise, described as Floradix or Floravital
brand herbal and vitamin products, is imported from Germany by
Miracle Exclusives, Inc. The protestant has grouped the various
products into two categories: iron and herb products and
multivitamins. Sample packages of all the products were
submitted to this office.
The iron and herb products include Floradix iron and herbs
liquid extract formula, Floradix iron and herbs in tablet form,
and Floravital iron and herbs liquid formula. The products
consist primarily of an aqueous herbal extract and fruit juice
concentrates in addition to iron and various vitamins, including
B1, B2, B6, and B12. The Floradix products also contain a
significant amount of yeast. The iron and herb tablets are
described as a natural dietary supplement which helps prevent
dietary iron deficiency. The protestant entered the iron and
herb products under subheading 2103.90.40, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), as "Sauces and
preparations therefor; mixed condiments and mixed seasonings;
mustard flour and meal and prepared mustard: Other: Nonalcoholic
preparations of yeast extract (other than sauces)," at a duty
rate of 5 percent ad valorem.
-2-
The multivitamin products include the Floradix multivitamin
liquid extract formula and children's liquid multivitamin
formula. The former consists primarily of an aqueous liquid herb
extract and fruit juice concentrate in addition to vitamins A,
B1, B6, C, D, and niacinamide. The latter consists of an herbal
extract, herbal malt yeast extract, orange juice and pear juice
concentrate in addition to vitamins A, C, B1, B6, folic acid,
niacinamide, vitamin E, vitamin D, calcium, phosphorus and
magnesium. The Floradix multivitamin is described as a liquid
dietary supplement, while the children's formula is stated to
provide the nutrients essential for natural growth and to aid the
formation of healthy bone structure and tooth formation in
infants. The protestant entered the multivitamin products under
subheading 2936.90.00, HTSUSA, as "Provitamins and vitamins,
natural or reproduced by synthesis (including natural
concentrates), derivatives thereof used primarily as vitamins,
and intermixtures of the foregoing, whether or not in any
solvent: Other, including natural concentrates," at a duty rate
of 4 percent ad valorem.
The protestant submits that if the iron and herb products
and multivitamin products are not classifiable in subheadings
2103.90.40 or 2936.90.00, respectively, they are classifiable,
alternatively, in subheading 3004.50.50 as medicaments consisting
of mixed or unmixed products for therapeutic or prophylactic
uses, other, or in subheading 1302.19.90 as vegetable saps and
extracts, other.
You classified all the products under subheading 2106.90.60,
as "Food preparations not elsewhere specified or included: Other:
Other: Other: Other: Other," at a duty rate of 10 percent ad
valorem.
ISSUE:
Whether the iron and herb and multivitamin products are
classifiable in heading 2103 as sauces, condiments or seasonings;
2936 as vitamins or vitamin derivatives; 1302 as vegetable saps
or extracts; 3004 as medicaments; or 2106 as food preparations.
LAW AND ANALYSIS:
This protest involves the same merchandise and the same
parties that were the subject of Headquarters Ruling Letter (HRL)
952278, issued January 26, 1993. For the reasons explained
therein, these products are properly classified as food
preparations in subheading 2106.90.6099.
-3-
HOLDING:
The iron and herb and multivitamin products are classifiable
in subheading 2106.90.6099, HTSUSA, as "Food preparations not
elsewhere specified or included: Other: Other: Other: Other:
Other, Other: Other: Other: Other." The general column one rate
of duty is 10 percent ad valorem.
Since the rate of duty under the classification indicated
above is the same as the liquidated rate, you are instructed to
deny the protest in full. A copy of this decision with the Form
19 should be sent to the protestant.
Sincerely,
John Durant, Director