CLA-2-21:RR:NC:2:228 L81778

Mr. Alexander Pellerito
Serko & Simon
1700 Broadway
New York, NY 10019

RE: The tariff classification of dietary supplements from Canada

Dear Mr. Pellerito:

In your letter dated December 29, 2004, on behalf of Bioriginal Food & Science Corp., Saskatoon, Saskatchewan, Canada, you requested a tariff classification ruling.

Samples and specification sheets for five products were submitted with your letter. The samples were examined and disposed of. The products are white or pale yellow-colored powders composed of powdered oils and other ingredients, marketed as human dietary supplements. Omega 3-6-9 Powder, Borage Oil Powder, DHA Concentrate Powder, Flax Oil Powder, and Evening Primrose Powder are all composed of 50 percent powdered oil (a blend of fish, borage, and olive oils for the Omega product, docosahexaenoic acid concentrated fish oil for the DHA product, and borage, flax, or evening primrose oil for the other products), 25 percent powdered glucose, 10 percent powdered mannitol, and 15 percent powdered soy protein, caseinate, lecithin, and other ingredients. The products will be sold in retail packages for direct consumer use and in bulk form to be used as an ingredient in the production of other “health foods.”

The applicable subheading for these five dietary supplements will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other… other. The rate of duty will be 6.4 percent ad valorem.

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 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