CLA-2-21:OT:RR:NC:N2:228
Ms. Barbara Carman
BCB International, Inc.
1010 Niagara Street
Buffalo, NY 14213
RE: The tariff classification of liquid mixtures from Canada
Dear Ms. Carman:
In your letter dated February 14, 2013, you requested a tariff classification ruling on behalf of Medisca, Inc., NY.
Ingredient information and descriptive literature for five products accompanied your letter. Additional information was provided via an email transmission dated March 6, 2013. The products are liquid mixtures, imported in 473 ml packaging, and will be sold to pharmaceutical compounders. The mixtures are said to be used as flavored vehicles/suspensions (oral bases) to which a licensed pharmacist will add the active RX ingredient to make a drug in liquid form. Oral Suspend contains chiefly purified water with the balance of methyl paraben, microcrystalline cellulose, simethicone, carrageenan, xanthan gum, potassium sorbate, sodium citrate, and citric acid. Oral Syrup (flavored vehicle) and Oral Mix (flavored suspending vehicle) both contain purified water, cane sugar, glycerin, methyl paraben, potassium sorbate, citric acid, sodium citrate, carrageenan, sorbitol solution, and flavor. The Oral Mix also includes microcrystalline cellulose & CMC, simethicone emulsion, and xanthan gum. The sugar content in both Oral Syrup and Oral Mix is over 65 percent by dry weight.
In your letter, you suggested the oral syrup and the oral mix may be classified in subheading 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), the residual provision for food preparations not elsewhere specified or included. Based on the ingredients composition, and the manner of use, they will be classified elsewhere.
The applicable subheading for the oral syrup and the oral mix will be 2106.90.9400, HTSUS, which provides for food preparations not elsewhere specified or included … other … other … articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17… other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem.
The applicable subheading for the Oral Suspend will be 3824.90.9290, HTSUS, which provides for chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included … other … other … other … other. The rate of duty will be 5 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 the World Wide Web at http://www.usitc.gov/tata/hts/
Your inquiry does not provide enough information for us to give a classification ruling on the Oral Mix SF and the Oral Syrup SF. Your request for a classification ruling should include complete ingredients breakdowns of both products. When this information is available, you may wish to consider resubmission of your request.
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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division