HQ 0952637 - Decision on application for further review of Protest No. 1001-91-107836, filed October 31, 1991, concerning classification of herbal and multivitamin food supplements; Heading 2106, HTSUSA, food preparations not elsewhere specified or included; Not 1302, vegetable saps and extracts; Not 2103, sauces and preparations therefor, mixed condiments and seasonings; Not 2936, provitamins and vitamins; Not 3004, medicaments; HRL 952278 - United States International Trade Commision Rulings

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HQ 952637

February 4, 1993

CLA-2 CO:R:C:F 952637 LPF

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6099

Area Director
U.S. Customs Service
Room 762
6 World Trade Center
New York, NY 10048

RE: Decision on application for further review of Protest No. 1001-91-107836, filed October 31, 1991, concerning classification of herbal and multivitamin food supplements; Heading 2106, HTSUSA, food preparations not elsewhere specified or included; Not 1302, vegetable saps and extracts; Not 2103, sauces and preparations therefor, mixed condiments and seasonings; Not 2936, provitamins and vitamins; Not 3004, medicaments; HRL 952278

Dear Sir:

This is a decision on a protest filed October 31, 1991, against your decision in the classification of certain merchandise liquidated on August 2, 1991 and August 9, 1991.

FACTS:

The subject merchandise, described as Floradix or Floravital brand herbal and vitamin products, is imported from Germany by Miracle Exclusives, Inc. The protestant has grouped the various products into two categories: iron and herb products and multivitamins. Sample packages of all the products were submitted to this office.

The iron and herb products include Floradix iron and herbs liquid extract formula, Floradix iron and herbs in tablet form, and Floravital iron and herbs liquid formula. The products consist primarily of an aqueous herbal extract and fruit juice concentrates in addition to iron and various vitamins, including B1, B2, B6, and B12. The Floradix products also contain a significant amount of yeast. The iron and herb tablets are described as a natural dietary supplement which helps prevent dietary iron deficiency. The protestant entered the iron and herb products under subheading 2103.90.40, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as "Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: Other: Nonalcoholic preparations of yeast extract (other than sauces)," at a duty rate of 5 percent ad valorem.

The multivitamin products include the Floradix multivitamin liquid extract formula and children's liquid multivitamin formula. The former consists primarily of an aqueous liquid herb extract and fruit juice concentrate in addition to vitamins A, B1, B6, C, D, and niacinamide. The latter consists of an herbal extract, herbal malt yeast extract, orange juice and pear juice concentrate in addition to vitamins A, C, B1, B6, folic acid, niacinamide, vitamin E, vitamin D, calcium, phosphorus and magnesium. The Floradix multivitamin is described as a liquid dietary supplement, while the children's formula is stated to provide the nutrients essential for natural growth and to aid the formation of healthy bone structure and tooth formation in infants. The protestant entered the multivitamin products under subheading 2936.90.00, HTSUSA, as "Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent: Other, including natural concentrates," at a duty rate of 4 percent ad valorem.

The protestant submits that if the iron and herb products and multivitamin products are not classifiable in subheadings 2103.90.40 or 2936.90.00, respectively, they are classifiable, alternatively, in subheading 3004.50.50 as medicaments consisting of mixed or unmixed products for therapeutic or prophylactic uses, other, or in subheading 1302.19.90 as vegetable saps and extracts, other.

You classified all the products under subheading 2106.90.60, as "Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other," at a duty rate of 10 percent ad valorem.

ISSUE:

Whether the iron and herb and multivitamin products are classifiable in heading 2103 as sauces, condiments or seasonings; 2936 as vitamins or vitamin derivatives; 1302 as vegetable saps or extracts; 3004 as medicaments; or 2106 as food preparations.

LAW AND ANALYSIS:

This protest involves the same merchandise and the same parties that were the subject of Headquarters Ruling Letter (HRL) 952278, issued January 26, 1993. For the reasons explained therein, these products are properly classified as food preparations in subheading 2106.90.6099.

HOLDING:

The iron and herb and multivitamin products are classifiable in subheading 2106.90.6099, HTSUSA, as "Food preparations not elsewhere specified or included: Other: Other: Other: Other: Other, Other: Other: Other: Other." The general column one rate of duty is 10 percent ad valorem.

Since the rate of duty under the classification indicated above is the same as the liquidated rate, you are instructed to deny the protest in full. A copy of this decision with the Form 19 should be sent to the protestant.

Sincerely,

John Durant, Director

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