NY 0859854 - The tariff classification of liquid nutritional food products from Canada - United States International Trade Commision Rulings

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NY 859854

Feb 6, 1991

CLA-2-21:S:N:N1:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6090

Ms. Sandra Liss Friedman
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016

RE: The tariff classification of liquid nutritional food products from Canada

Dear Ms. Friedman:

In your letter dated January 23, 1991, on behalf of Bristol- Myers Squibb Company, Evansville, Indiana, you requested a tariff classification ruling.
Samples, submitted with your letter, have been forwarded to U.S. Customs Headquarters. Isocal is described as a nutritionally complete liquid food product, specially formulated and designed to meet the needs of tube fed patients. It is composed of water, maltodextrin, soy oil, calcium and sodium caseinate, medium chain triglycerides, soy protein isolate, lecithin, carrageenan, vitamins and minerals. The product is put up in 8, 12, and 32 fluid ounce cans, and in 8 fluid ounce bottles.

The applicable subheading for Isocal will be 2106.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...canned. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 2106.90.6090, HTS, which have originated in the territory of Canada, will be entitled to a 7 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The question of classification for the Sustacal with Fiber is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.

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

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