CLA-2-21:RR:NC:2:228 E84438

Mr. Richard J. Salamone
BASF Corporation
3000 Continental Drive North
Mount Olive, NJ 07828-1234

RE: The tariff classification of a dietary supplement from Italy

Dear Mr. Salamone:

In your letter dated July 2, 1999 you requested a tariff classification ruling.

A sample and technical information were submitted with your letter. The sample was examined and disposed of. SAM-e is a human dietary supplement in the form of tablets, composed of unstated amounts of S-adenosylmethionine, 1,4 butanedisulfonate, cellulose, sodium starch glycolate, methacrylic acid copolymer, talc, polyethylene glycol, silica, magnesium stearate, polysorbate 80, sodium hydroxide, iron oxide, and simethicone. The tablets will be imported in bulk or on foil-covered cards, and repacked into retail containers in the United States.

The applicable subheading for the Sam-e dietary supplement 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 7 percent ad valorem.

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 212-637-7065.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division