CLA-2-19:RR:NC:2:228 J87989

Mr. Todd Harrison
Buchanan Ingersoll
1776 K Street NW
Washington, DC 20006-2365

RE: The tariff classification of a dietary supplement from New Zealand

Dear Mr. Harrison:

In your letter dated August 12, 2003, on behalf of Good Health Ltd., Auckland, New Zealand, you requested a tariff classification ruling.

A sample of the product, as sold in New Zealand, and a draft of the U.S. product label were submitted with your letter. The sample was examined and disposed of. Immunoactive Chewable Colostrum Milk™ tablets are human dietary supplements in the form of oval-shaped, chewable white tablets, packed for retail sale in a plastic bottle containing 150 tablets. Each tablet is said to be composed of 350 milligrams whey powder, 350 milligrams glucose, 200 milligrams sorbitol, 120 milligrams concentrated bovine colostrum, 90 milligrams nonfat dry milk, 20 milligrams silica, 15 milligrams vanilla flavor, 15 milligrams magnesium stearate, and 2 milligrams cream powder.

The applicable subheading for the colostrum tablets dietary supplement will be 1901.90.9095, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404…not elsewhere specified or included…other…other…other. The rate of duty will be 6.4 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 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division