CLA-2-21:OT:RR:NC:2:228
Mr. Scott Foster
Nullo, LLC
2801 Lorimier Terrace
Jacksonville, FL 32207
RE: The tariff classification of a dietary supplement
Dear Mr. Foster:
In your letter dated October 26, 2010 you requested a tariff classification ruling.
Images of the product packaging accompanied your letter. “Nullo” is a human dietary supplement in caplet form, marketed as an “internal deodorant” to reduce personal body odors. Each caplet is said to contain 100 milligrams of water soluble chlorophyll, and unstated quantities of dextrose, maltodextrin, microcrystalline cellulose, crospovidone, stearic acid, ethylcellulose, polyethylene glycol, acetylated monoglyceride, triacetin, and oleic acid. Nullo will be packed for retail sale in bottles containing 60 and 135 caplets.
In your letter, you suggested the product may fall in subheading 3307.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for personal deodorants and antiperspirants. We do not agree. Based on the product’s ingredient composition and use, it will be classified elsewhere.
The applicable subheading for Nullo will be 2106.90.9998, 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 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