CLA-2 CO:R:C:F 089038 EAB
Mr. Roy Zegers
2/6 Brittain Crescent
Hillsdale, New South Wales 2036
Australia
Re: Nutritional food preparations
Dear Mr. Zegers:
This is in reply to your March 28, 1991 letter in which you
request a binding ruling on the tariff classification of a
nutritional food preparation under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). Although no sample was
submitted, you provided a description of the product, including
the ingredients.
FACTS:
The product will be packaged in 400 gram glass jars, two
dozen jars to a carton. Each jar will contain, in a mixture, 291
grams of natural honey, 100 grams of bee pollen and 9 grams of
royal jelly. We shall assume for purposes of this ruling that
the product is a viscous liquid preparation intended for human
consumption as a "natural" or "health" food.
ISSUE:
Whether nutritional preparations containing plant- or
animal-based extracts, including honey and royal jelly in any
proportion, are classifiable in heading 2106, HTSUSA, as food
preparations not elsewhere specified or included under other
headings in the schedule.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
legal framework in which merchandise is to be classified under
the HTSUSA. GRI 1 requires that classification be determined
first according to the terms of the headings of the tariff and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
Heading 2106 provides for food preparations not elsewhere
specified or included under other headings in the HTSUSA. The
Explanatory Notes to heading 2106 state that this heading
includes, inter alia,"[n]atural honey enriched with bees' royal
jelly [and] [p]reparations, often referred to as food
supplements, based on extracts from plants, fruit concentrates,
honey, fructose etc. * * * [, which] are often put up in
packagings with indications that they maintain general health or
well-being." See Explanatory Notes (5) & (16) to heading 2106,
HTSUSA. Customs is of the opinion that prepared foods not
elsewhere specified or included under other headings in the
schedule, particularly preparations containing honey and royal
jelly in any proportional amounts, intended for human consumption
as health or nutritional products, are properly classifiable
under heading 2106, HTSUSA. To this end, see HQ 084981, dated
June 19, 1990 (preparation of 207 grams of pure honey, 11 grams
of bee pollen, 5 grams of royal jelly and 4 grams of natural
vitamin C), and HQ 086744, dated June 19, 1990 (containing 60
percent water, 5 percent ginseng, 5 percent royal jelly and 30
percent honey, put up in vials and marketed as a nutritional
health supplement).
HOLDING:
A food preparation containing 291 grams of natural honey,
100 grams of bee pollen and 9 grams of royal jelly is
classifiable under subheading 2106.90.6099, HTSUSA, which
provides for food preparations not elsewhere specified or
included, other, other, other, other, other, and is dutiable at
the general rate of 10% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division