CLA-2-21:RR:NC:2:228

Mr. Yoon Dyer
Hankyu International Transport (USA), Inc.
230-19 International Airport Center BLVD.
Jamaica, NY 11413

RE: The tariff classification of a nutritional supplement from Japan.

Dear Mr. Dyer:

In your letters dated January 30, 2006, and February 23, 2007, on behalf of Kaneka Nutrients L.P., Texas, you requested a tariff classification ruling.

A description of the product was submitted with your letters. Kaneka QHTM consists of a soft gelatin capsule filled with 280 mg canola oil, 123 mg diglyceryl monooleate, 50 mg Ubiquinol (a reduced form of CoQ10), 40 mg bees wax, and one mg of non-GMO soy lecithin SPL. It is used as a dietary supplement.

The applicable subheading for the dietary supplement 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 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 telephone number (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 Stanley Hopard at 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division