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NY 869629

December 30, 1991



TARIFF NO.: 2106.90.6090; 2106.90.6099

Mr. Roger L. Hiatt
Miller & Steuart
2320 Commerce Tower
911 Main Street
Kansas City, MO 64105

RE: The tariff classification of infant formula preparations from Canada

Dear Mr. Hiatt:

In your letter dated December 9, 1991, on behalf of Bristol- Myers Squibb, you requested a tariff classification ruling.

Four samples accompanied your letter. Two - the powder and liquid concentrate - were examined and disposed of. The remaining samples of ready to use formula were forwarded to U.S. Customs Headquarters. The product, "Alactamil," is an infant formula specially prepared for lactose-intolerant children. The stated ingredients are corn syrup solids (54.09 percent), coconut oil (15.5 percent), milk protein (12.71 percent), soy oil (12.70 percent), vitamins, minerals, emulsifiers (2.5 percent), calcium phosphate (1.44 percent), and potassium citrate (1.06 percent). The liquid concentrate and the powder must be mixed with boiled water prior to use. The liquid concentrate will be put up in 13- ounce cans, and the powder in 14 or 16-ounce cans. Both will be sold to hospitals, pharmacies, and groceries.

The applicable subheading for Alactamil liquid concentrate will be 2106.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...canned. The powder will be classified in subheading 2106.90.6099, HTS, which provides for food preparations not elsewhere specified or included...other...other...other. The duty rate, in both cases, will be 10 percent ad valorem.

Goods classifiable under subheadings 2106.90.6090 and 2106.90.6099, HTS, which have originated in the territory of Canada, will be entitled to a 6 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 Alactamil in ready- to-use form 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.


Jean F. Maguire
Area Director

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