CLA-2-21:S:N:N7:228

Mr. Ed Baker
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703

RE: The tariff classification of food supplements from Canada

Dear Mr. Baker:

In your letter dated September 9, 1993, on behalf of Matol Botanical International, Ltd., Lachine, P.Q., Canada, you requested a tariff classification ruling.

A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. "Matola Enzymes Capsules" are dietary supplements consisting of a variety of plant extracts, enzymes, bacteria, and other ingredients, in a gelatin capsule, packed for retail sale. The suggested dosage is one capsule before each meal.

The applicable subheading for the Matola Enzymes Capsules will be 2106.90.6599, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included... other...other...other. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 2106.90.6599, HTS, which have originated in the territory of Canada, will be entitled to a 5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport