Mr. Mohand Khouider
Nhance Neurotechnologies Inc.
801 Rue de la Commune Est.
Montreal, H2L 0A3
RE: The tariff classification of an energy spray from Canada
Dear Mr. Khouider:
In your letter dated September 10, 2021, you requested a tariff classification ruling.
An ingredients breakdown, description of the manufacturing process and a picture of the product accompanied your inquiry.
The subject merchandise, “VAE Energy Spray” is described as a pocket-sized, multi-use liquid energy spray that is used to provide caffeine to individuals for energy on the go. The energy spray is said to contain caffeine (1,3,7 – trimethylxanthine), NALT (n-acetyl-tyrosine), l-theanine, xylitol, sucralose, acesulfame potassium, clear-taste natural flavor essential (flavor modulator derived from mushroom extract), vegetable glycerin, maltodextrin, treattsweet extra 9856 (flavor modulator, non-caloric blend of all-natural essences), optify taste modifier flavor (flavor modulator), flavor, purified water, potassium sorbate and sodium benzoate. The product is packaged for retail sale in 4ml spray bottles and is marketed as a dietary supplement. Instructions on the product website at www.vaelabs.com, directs the consumer to spray the product on their tongue or into water, with a suggested dosage of up to 5 sprays, three times a day.
The applicable subheading for the product, “VAE Energy Spray” will be 2106.90.9898, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other. The general 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 the World Wide Web at https://hts.usitc.gov/current.
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.
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 Timothy Petrulonis at [email protected].
Steven A. Mack
National Commodity Specialist Division