CLA-2-17:OT:RR:NC:232
Mr. Don Wallace
Carson Customs Brokers USA
925 Unit “B” Boblett Street
Blaine, WA 98230
RE: The tariff classification of Promovita GOS from Canada
Dear Mr. Wallace:
In your letter dated May 27, 2009, you requested a tariff classification ruling.
A sample of the product was included with your initial request. The samples were sent to our Customs laboratory for analysis. The laboratory has now completed its analysis of this product.
The subject merchandise is described as Promovita GOS, a dairy-based galacto-oligosaccharide syrup. GOS is produced by the transgalactosylation of an enzyme of lactose. It will not be put up for retail sale.
According to Customs Laboratory Report no. NY20090808, dated September 17, 2009, Promovita GOS Syrup is “an off-white paste, packaged in a plastic container. It contains 18.0 percent of glucose and 20.5 percent of lactose on an as is basis. The product has 26.4 percent of water.” Also, it “contains 61.8 percent of reducing sugars (expressed in terms of dextrose) on the dry basis. It does not contain any added color or flavoring.”
The applicable subheading for the Promovita GOS Syrup will be 1702.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other sugars…sugar syrups not containing added flavoring or coloring matter…other, including invert sugar and other sugar and syrup blends containing in the dry state 50 percent by weight of fructose…other…other. The rate of duty will be 5.1 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 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 Frank Troise at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division