CLA-2-21:OT:RR:NC:N2:228
Mr. William Methenitis
Ernst & Young
2323 Victory Avenue
Dallas, TX 75219
RE: The tariff classification of nicotine lozenges from Italy
Dear Mr. Methenitis:
In your letter dated July 19, 2021, you requested a tariff classification on behalf of your client, R.J. Reynolds Tobacco Company, NC.
An ingredients breakdown, images of the lozenges and packaging inserts accompanied your inquiry.
The product, “Velo Nicotine Lozenges” hard format, is said to contain isomalt, maltitol, sodium chloride, sucralose, nicotine, citric acid, flavour, Capol 570 C coating and water. The product, “Velo Nicotine Lozenges” soft format, is said to contain isomalt, maltitol, sodium chloride, sucralose, nicotine, flavour, Capol 570 C coating, water, gum arabic and glycerin. The products are said to come in four flavors: Mint, Dark Mint, Crema and Berry. The nicotine lozenges are not marketed as nicotine replacement therapy products intended to assist tobacco use cessation. The retail packages contain 12 lozenges, 1.7 mg., net packed.
The applicable subheading for the products, “Velo Nicotine Lozenges” hard and soft formats, will be 2106.90.9898, Harmonized Tariff Schedule of the United States (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 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 301-575-0156, or at the Web site ww.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