CLA-2-21:RR:NC:2:228 M87503

Ms. Sandra R. Callaway
Herbalife International of America, Inc.
930 E 233rd Street
Carson, CA 90745

RE: The tariff classification of effervescent drink tablets

Dear Ms. Callaway:

In your letter dated October 17, 2006, you requested a tariff classification ruling.

Samples and ingredients breakdowns were submitted with your request. The samples were examined and disposed of. The Herbalife brand LIFTOFF( is described as effervescent energy drink tablets available in two flavors, lemon-lime and orange. The tablets measure 1 inch in diameter and contain anhydrous citric acid, sodium bicarbonate, L-Taurine, green tea extract, ginseng, ascorbic acid, acesulfame K, maltodextrin, d-calcium pantothenate, inositol, niacinamide, sucralose powder, sorbitol, pyridoxine hydrochloride USP, Riboflavin 5 Phosphate, thiamine mononitrate, biotin, cyanocobalamin, flavor, and color. Instructions suggest dissolving one tablet in 250 ml of water, once daily.

The applicable subheading for the Herbalife brand LIFTOFF( effervescent energy drink tablets will be 2106.90.99, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other… other. The rate of duty will be 6.4 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 World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

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