CLA-2-21:OT:RR:NC:N2:228
Mr. Kent Sunakoda
James J. Boyle & Co.
1000 Corporate Center Drive, Suite 400
Monterey Park, CA 91754
RE: The tariff classification of a dietary supplement from Japan.
Dear Mr. Sunakoda:
In your letter dated May 20, 2022, you requested a binding ruling on the tariff classification of a dietary supplement on behalf of your client, Naturally Plus USA Inc.
An ingredients breakdown, manufacturing flowchart, product brochure and a picture of the product label accompanied your inquiry.
The subject merchandise, “Super Euglena Paramylon ARX dietary supplement,” is designed to aid in the break down and elimination of unwanted dietary substances from inside the body. The product is imported in capsule form and is said to contain a proprietary blend of euglena gracilis powder, flora peptide proprietary blend (whey protein hydrolysate, casein hydrolysate, canola oil, palm oil, and zein), xylooligosaccharides, potato starch, silicon dioxide, calcium stearate and hydroxypropyl methyl cellulose (capsule).
The euglena gracilis powder is said to serve as the primary active ingredient that is a dietary fiber which helps break down and eliminate unwanted dietary substances in the body. The flora peptide proprietary blend and the xylooligosaccharides are also active ingredients, that are said to function as a secondary benefit to the consumer by functioning as a growing medium for bifidobacteria to support good gut health.
The “Super Euglena Paramylon ARX dietary supplement” will be imported for retail sale in bottles containing 120 capsules. Directions on the product label instruct the consumer to take four capsules daily.
In your request, you proposed that the product may be classified under subheading 2102.20.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Yeasts (active or inactive); other single-cell microorganisms, dead (but not including vaccines of heading 3002); prepared baking powders…inactive yeasts; other single-cell microorganisms, dead…other. Based on the composition of the ingredients and their function, the product will be classified elsewhere.
The applicable subheading for the product, “Super Euglena Paramylon ARX dietary supplement,” will be 2106.90.9998, 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].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division