CLA-2-21:RR:NC:2:228 J80179
Mr. Paul Leitner
Continental Agency Inc.
535 Brea Canyon Rd.
Walnut, CA 91789
RE: The tariff classification of dietary supplements and massage oil from Malasia.
Dear Mr. Leitner:
In your letter dated January 15, 2003, on behalf of Daxen Inc., you requested a tariff classification ruling.
Samples and ingredients breakdowns for three products were submitted with your letter. The samples were examined and disposed of. Spirulina tablets consist of 97.7 percent Spirulina platensis, 1 percent talc, and less than one percent each of calcium carbonate and acacia. The triangular-shaped tablets are put up in a plastic bottle containing 120 tablets. The Morinzyme is a brown liquid consisting of 60 percent Morinda citrifolia concentrate and 40 percent sucrose, put up in a glass bottle containing 285 ml. It is to be added to a cup of warm water and used as a dietary supplement. Gano Massage Oil contains 70 percent palm oil and 30 percent ganoderma extract. The massage oil is put up in a plastic bottle containing 75 ml.
The applicable subheading for the Spirulina tablets will be 2102.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other single-cell microorganisms, dead (but not including vaccines of heading 3002)…other single-cell microorganisms, dead…other. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the Morinzyme will be 2106.90.9997, HTS, which provides for food preparations not elsewhere or included…other…other…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the massage oil will be 3304.99.5000, HTS, which provides for beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations…other…other…other. The rate of duty will be free.
Additional requirements may be imposed on these products by the Food and Drug Administration. You may contact the FDA at:
Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, Maryland 20857
Telephone: (301) 443-6553
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