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NY N017772





October 26, 2007

CLA-2-21:OT:RR:NC:N2:228

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.9998

Ms. Sara Hachmann
Access Business Group International LLC
7575 Fulton Street East
Ada, MI 49355

RE: The tariff classification and country of origin marking of a dietary supplement

Dear Ms. Hachmann:

In your letter dated September 24, 2007 you requested a tariff classification and country of origin marking ruling.

Descriptive literature, production flow charts, and a sample were submitted with your letter. Nutrilite® CLA 500 is described as a human dietary supplement in the form of a 500-milligram glycerin and gelatin capsule filled with conjugated linoleic acid with added Vitamin E (CLA). A sample jar of the CLA, submitted with your letter, was examined and disposed of. The CLA will be imported in bulk from Switzerland or Romania. In the United States, your firm will create the dietary supplement by producing a glycerin and gelatin capsule and filling it with the prescribed amount of CLA.

The applicable subheading for the Nutrilite® CLA 500 capsules will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or includedotherother other.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. §1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Part 134, U.S. Customs and Border Protection Regulations (19 C.F.R. §134) implements the country of origin marking requirements and exceptions of 19 U.S.C. §1304.

Section 134.1(b), U.S. Customs and Border Protection (“CBP”) Regulations (19 C.F.R. § 134.1(b)), defines "country of origin" as:

[T]he country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of this part

For country of origin marking purposes, a substantial transformation of an article occurs when it is used in manufacture, which results in an article having a name, character, or use differing from that of the article before the processing. United States v. Gibson-Thomsen Co., Inc., 27 CCPA 267, C.A.D. 98 (1940); National Hand Tool Corp. v. United States, 16 CIT 308 (1992), aff’d, 989 F. 2d 1201 (Fed. Cir. 1993). However, if the manufacturing or combining process is merely a minor one that leaves the identity of the article intact, a substantial transformation has not occurred. Uniroyal, Inc. v. United States, 3 CIT 220, 542 F. Supp. 1026, 1029 (1982), aff’d, 702 F.2d 1022 (Fed. Cir. 1983).

In this case, we find that the imported CLA is not substantially transformed as a result of the U.S. processing. The country of origin for marking purposes of Nutrilite® CLA 500 will be the country of origin of the CLA, Switzerland or Romania.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs and Border Protection, 1300 Pennsylvania Ave. N.W., (Mint Annex), Washington, D.C. 20229.

Sincerely,

Robert B. Swierupski
Director,

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