CLA-2-17: OT: RR: E: NC: N4:232
Mr. John Glass
Green Bay Harvest Ltd
20 Halwyn Drive
Christchurch, 8042
New Zealand
RE: The tariff classification of Lozenges from New Zealand
Dear Mr. Glass:
In your letter dated November 11, 2015, you requested a tariff classification ruling.
The subject merchandise is five varieties of Manuka Honey Lozenges in various flavors.
Manuka Honey Echinacea & Propolis flavored lozenges is composed of Manuka honey (90 percent), cassava starch (10 percent), Echinacea extract (0.5 percent) and Propolis extract (0.5 percent).
Manuka Honey Lemon flavored lozenges is composed of Manuka honey (82 percent), cassava starch (10 percent), concentrated lemon juice and lemon oil.
Manuka Honey Original flavored lozenges is composed of Manuka honey (90 percent) and cassava starch (10 percent).
Manuka Honey Red Superfruits flavored lozenges is composed of Manuka honey (70 percent), cassava starch (10 percent), concentrated cherry juice, concentrated cranberry juice and freeze dried acai powder.
Manuka Honey Blackcurrant flavored lozenges is composed of Manuka honey (82 percent), cassava (10 percent) and concentrated blackcurrant juice.
As per your response via e-mail, the product is used by the ultimate consumer to soothe a dry mouth or throat and/or as an in-between meal energy boost. The product is sold to health food stores and supermarkets. It will be imported in a master case, each holding 6 inner cases of 12 packets for a total of 72 packets per master case.
You suggested classification under 3004.90.0073, HTSUS. We disagree. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The subject product is excluded from the subheading 30.04 per the EN which states preparations put up as throat pastilles or cough drops, consisting essentially of sugars (whether or not with other foodstuffs such as gelatine, starch or flour) and flavouring agents (including substances having medicinal properties, such as benzyl alcohol, menthol, eucalyptol and told balsam) fall in heading 17.04.
The applicable subheading for the five varieties of Manuka Honey Lozenges will be 1704.90.3590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa: other: confections or sweetmeats ready for consumption: other: other: other. The rate of duty will be 5.6 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.
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 Frank Troise at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division