Mr. Lowell G. DeFrance
Ted L. Rausch Co.
Elk Grove Village, IL 60007
RE: The tariff classification of a nutritional supplement from Japan.
Dear Mr. DeFrance:
In your letter dated July 27, 2006, on behalf of Kenko USA, Inc., Los Angeles, CA, you requested a tariff classification ruling.
A description of the manufacturing process was submitted with your letter. The product, rooster comb powder, is manufactured from frozen rooster comb that has been cleaned, sterilized, hydrolyzed using enzymes, and macerated to separate the hyaluronic acid from the rooster comb. Maltodextrin is added to spray dry the acid, resulting in a mixture of 60-70 percent maltodextrin, 15-25 percent residue proteins, and 9 percent hyaluronic acid. It will be imported in bulk and filled into soft gel capsules for use as a human nutritional supplement.
In your letter, you suggested the product be classified in subheading 3003.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for medicaments. We disagree. Based on the product’s ingredient composition and use, it will be classified elsewhere.
The applicable subheading for the rooster comb powder will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other… other…other. The 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 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 Stanley Hopard at 646-733-3029.
Robert B. Swierupski