CLA-2-21:OT:RR:NC:N2:228
Mr. Jesse Rodriguez
Power Shot USA, LLC
281 E. Workman – Suite 103
Covina, CA 91723
RE: The tariff classification of a dietary supplement from Germany
Dear Rodriguez:
In your letter dated October 2, 2014 you requested a tariff classification ruling. It is our understanding that your ruling request is for prospective shipments.
An ingredients breakdown and product label accompanied your letter. Q10 Power Shot, advertised as a dietary supplement, is said to contain approximately 69 percent water, 24 percent orange juice concentrate, 4 percent evening primrose oil, 2 percent Co enzyme Q10, and less than 1 percent each of NADH, vitamins (E, D3, K and B12), emulsifier, preservative, sweetener (steviol glycoside), natural flavor, and antioxidant. The product will be imported in 25 milliliter bottles, net weight, and packaged 7 bottles to a box.
In your letter you suggested that the product should be classified under subheading 2202.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), that provides for waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored; carbonated soft drinks; other. Based on the product’s ingredient composition and use, it is classified elsewhere.
The applicable subheading for the Q10 Power Shot will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included … other … 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 http://www.usitc.gov/tata/hts/.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, indelibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The label you submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs Import Specialist at the proposed port of entry.
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 ww.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 Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division