Mr. John Peterson
Neville Peterson LLP
One Exchange Plaza
55 Broadway, Suite 2602
New York, NY 10006
RE: The tariff classification of dietary supplements from Canada
Dear Mr. Peterson:
In your letter dated November 18, 2018, you requested a tariff classification ruling on behalf of your client, A. Lassonde Inc., Canada.
Ingredients lists, and product literature on four Hydra+ brand products in four flavors accompanied your letter. Cranberry Cocktail is said to contain filtered water, amidon pureflo, liquid sugar, potassium citrate, citric acid, cranberry juice concentrate, natural flavor cranberry, colorant bleu #l, colorant rouge #40, fumaric acid cws, and ascorbic acid. Lemon Water is said to contain filtered water, amidon pureflo, potassium citrate, citric acid, natural flavor lemon, natural tastegem flavor, and ascorbic acid. Apple is said to contain filtered water, amidon pureflo, apple juice concentrate, apple flavor, and ascorbic acid. Orange is said to contain filtered water, amidon pureflo, orange juice concentrate, and natural flavor orange.
The literature explains that these products are specially thickened beverages designed for consumption by persons suffering from dysphagia, a chronic health condition which makes it difficult for a person to swallow. Because of the added thickener, these liquids do not have a normal consistency, but are thicker, with the consistencies of nectar and honey. The products are available in one-liter packages with the suggested serving size of 4 ounces, and in single-serve packages of 118 ml.
In your letter, you suggested that the four products be classified in Chapter 20 for fruit juices, or Chapter 22 for waters. You also suggested a secondary tariff classification of the four products under Chapter 98 for articles specially designed or adapted for the use or benefit of . . . physically . . . handicapped persons . . . . Based on the ingredients and the literature, the four Hydra+ products will be classified elsewhere.
Beverages of Chapter 22, Harmonized Tariff Schedule of the United States (HTSUS) must be potable in their imported condition. Due to the thickness consistencies, this product is not potable and is precluded from classification as a beverage of Chapter 22, HTSUS. Further, beverages of Chapter 22 do not have dosage form, consist of drinkable liquid substances which are marketed, sold, or distributed in multi-ounce containers (e.g., bottles, for consumption in significant (i.e., multi-ounce) and non-measured quantities, and not necessarily consumed for strictly health or nutritional purposes.
Headquarters Ruling Letter (HRL) H121544, a copy of which was enclosed with your letter, with regard to U.S. Note 4(b), Chapter 98, HTSUS, states that subheadings . . . 9817.00.96 do[es] not cover . . . (iv) medicine or drugs. . . . It further states that there are no rulings on whether a metabolic disease/disorder or severe food allergies/intolerances are considered a handicap for classification purposes. . . . In all the other CBP rulings regarding classification under heading 9817, the conditions or diseases directly impaired one's physical ability to perform one or more of the major life activities listed. . . . Accordingly, CBP finds that medical foods that provide the nutritional support as part of the dietary management of metabolic disease/disorder or severe food allergy/intolerance are not classifiable under heading 9817, HTSUS. . . . Dietary medical products are classifiable under heading 2106, HTSUS, as food preparations not elsewhere specified or included. Based on the literature, the ingredients, Chapter 22 remarks, and HRL H121544 remarks, the four Hydra+ products will be classified elsewhere.
The applicable subheading for the cranberry cocktail Hydra+ will be 2106.90.9897, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other , , , other . . . containing sugar derived from sugar cone and/or sugar beets.. The general rate of duty will be 6.4 percent ad valorem
The applicable subheading for the other three Hydra+ products will be 2106.90.9898, HTSUS, which provides for food preparations not elsewhere specified or included . . . other . . . 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 https://hts.usitc.gov/current.
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@example.com.
Steven A. Mack
National Commodity Specialist Division