January 23, 2006
TARIFF NO.: 2106.90.9998
Mr. Takero Tanikawa
Minami Nutrition, Inc.
303 Fifth Avenue
New York, NY 10016
RE: The tariff classification of a dietary supplement from Belgium
Dear Mr. Tanikawa:
In your letter dated December 28, 2006 you requested a tariff classification
Descriptive literature was provided with your letter. PluSinzO-3 Anti-aging
Complex is a human dietary supplement in a fluid-filled gelatin capsule. Selected fish
oils are esterified, saturated fat is removed, polyunsaturated and monounsaturated
fats are separated, and carbon dioxide is used as a solvent to extract the omega-3
fatty acids. The finished product is omega-3 fatty acids in an ethyl ester form
(containing no mono-, di-, or tri-glycerides), with added omega-6, vitamin E, gamma-
tocotrienols, alpha-tocotrienols, co-enzyme Q10, resveratrol, pycnogenol, policosanol,
garlic extract, folic acid, and natural orange flavor. The supplements are packed for
retail sale in bottles containing 30 capsules.
The applicable subheading for the dietary supplement 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 301-575-0156, or at the Web site
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
Robert B. Swierupski