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NY C87285





May 27, 1998

CLA-2-21:RR:NC:2:228 C87285

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9500, 2106.90.9700, 2202.90.9090

Patrick K. McCooey
Mitsubishi International Corporation
520 Madison Avenue
New York, NY 10022-4223

RE: The tariff classification of a food supplement from Japan.

Dear Mr. McCooey:

In your letters dated March 9, 1998, and April 24, 1998, you requested a tariff classification ruling.

Two samples and ingredients breakdowns were submitted with your letter. Vespa Amino Acid Mixture (VAAM), is produced in two forms - a powder and a ready-to-drink liquid. The powder is composed of 52.7 percent sucrose, 28.5 percent amino acid blend, 10 percent grapefruit flavor, 4.4 percent citric acid, 3.8 percent flavors, and less than one percent stevita and thaumatin, put up in plastic pouches containing 10.5 grams, 5 pouches to a box. The contents of the packet is to be added to 180 ml. of water. VAAM ready-to-drink liquid contains 92.4 water, 4.1 percent sucrose, 1.6 percent amino acids, and less than one percent each of flavors, citric acid, sodium hydrogen carbonate, concentrated grapefruit juice, thaumatin, and stevita, put up in a can containing 190 grams, net weight. The products are to be used as a dietary supplement.

The applicable subheading for the Vespa Amino Acid Mixture in powder form, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, HTS, which provides for food preparations not elsewhere specified or included... other... other...other... articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 30.5 cents per kilogram plus 9 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

The applicable subheading for the liquid, ready-to-drink Vespa Amino Acid Mixture will be 2202.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for waters... containing added sugar or other sweetening matter or flavored, and other nonalcoholic beverages...other...other... other. The rate of duty will be 0.2 cents per liter.

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 212-466-5760.

Sincerely,

Robert B. Swierupski
Director,

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