CLA-2-21:OT:RR:E:NC:N2:228

Mr. Matthew R. Earish
Accucaps Industries Limited
2125 Ambassador Drive
Windsor, Ontario
N9C 3R5 Canada

RE: The tariff classification of a nutritional supplement from Canada

Dear Mr. Earish:

In your letter dated August 25, 2009, you requested a tariff classification ruling.

An ingredients list and pictures of the packaging were submitted with your letter. The product is described as a prescription-dispensed prenatal vitamin with plant-based DHA and stool softener in a soft gelatin capsule. The supplement is composed of DHA oil, tricalcium phosphate, gelatin, glycerin, soybean oil, ferrous fumarate, beeswax, docusate sodium, lecithin, ascorbic acid, vitamin B6, vitamin E, titanium dioxide, folic acid, ethyl vanillin, vitamin D3, and color. The product will be imported in bottles containing 30 capsules and “starter kit” blister packs containing 5 capsules.

The applicable subheading for this product will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other…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 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.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: 1-888-463-6332

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