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NY 876952

August 18, 1992



TARIFF NO.: 2106.90.6099

Ms. Brenda L. Armstrong
Rio Trading Company, USA
3416 Hopkins Avenue
Baltimore, MD 21227

RE: The tariff classification of Guarana Jungle Elixir from England

Dear Ms. Armstrong:

In your letter dated July 30, 1992 you requested a tariff classification ruling.

A sample and ingredients breakdown accompanied your letter. The sample was examined and disposed of. The product is a liquid food supplement said to be composed of 93.16 percent Mistella wine, 4.96 percent finely ground guarana seed (Paullinia cupana), and 1.88 percent concentrated wheat germ oil, put up in 15- milliliter glass vials. Package instructions suggest consumption of one or two vials daily.

The applicable subheading for the Guarana Jungle Elixir, in 15-milliliter vials, will be 2106.90.6099, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...other. The duty rate will be 10 percent ad valorem.

This merchandise may be subject to restrictions or additional taxes imposed by the United States Food and Drug Administration and/or the Bureau or Alcohol, Tobacco and Firearms. It is suggested you contact these agencies directly for additional information.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

Your inquiry does not provide enough information for us to give a classification ruling on the elixir in 250-milliliter bottles. Your request for a classification ruling should include a sample of this product, and information concerning how it is to be consumed.

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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