CLA-2-21:RR:NC:2:228 L80521

Mr. Albert Mendez
Atlas Pharma Corporation
250 Everglade Avenue
Palm Beach, FL 33480

RE: The tariff classification of nutritional supplements from China.

Dear Mr. Mendez:

In your letter dated October 18, 2004, you requested a tariff classification ruling.

The products are vitamins for human consumption, in tablets or soft gel capsules. Vitamin B12 is available in either 100 mg tablets or 1,000 mg capsules, Vitamin E is presented in capsules containing 400 IU or 1,000 IU Vitamin E, and Vitamin A is in a capsule containing 8,000 IU Vitamin A. The vitamins will be imported in hermetically sealed plastic bottles containing 1,000, 5,000, or 10,000 capsules or tablets.

The applicable subheading for these vitamin tablets and capsules will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other...other… other. The rate of duty will be 6.4 percent ad valorem.

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 telephone number (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 Stanley Hopard at 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division