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NY M82150

April 24, 2006

CLA-2-18:RR:NC:2:228 M82150


TARIFF NO.: 1806.90.9090, 2106.90.9990

Ms. Kristina Neumann
PBM Nutritionals, LLC
P.O. Box 2109
Georgia, VT 05468

RE: The tariff classification of nutritional drinks from Canada.

Dear Ms. Neumann:

In your letter dated March 15, 2006 and April 7, 2006, you requested a tariff classification ruling.

Ingredients breakdowns and samples were submitted with your March letter. Country of origin information was submitted with your April letter. The samples were examined and disposed of. PBM Pediatric Nutritional Drinks – Chocolate (340), Vanilla (310), Vanilla with Fiber (320), Strawberry (330), and Soy (350), are liquid food products that have been heat processed and put up for retail sale in cans holding 8 fluid ounces. The products are said to meet the nutritional needs of children one to 10 years of age, and may be used as nutritional supplements, or as total nutritional support. Each product contains between 79.6-80.2 percent water, 7.2-9.8 percent sugar, 4.6-4.8 percent vegetable oils, and between 1.4 and 2.4 percent vitamins, minerals, flavoring, emulsifiers/stabilizers, and antifoam emulsion. With the exception of the Chocolate (304), each also contain between 2.6 and 3.2 percent maltodextrin. All but the Soy (350), contain between 2.2 and 2.4 percent sodium and calcium caseinate. The Chocolate (304) also contains 0.9 percent cocoa, and the Soy (350) contains 3.3 percent soy protein isolate.

The applicable subheading for the PBM Pediatric Nutritional Drinks – Chocolate (340), will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoaotherotherotherother. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the PBM Pediatric Nutritional Drinks – Vanilla (310), Vanilla with Fiber (320), Strawberry (330), and Soy (350), will be 2106.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or includedotherother othercanned. 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 telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 646-733-3029.


Robert B. Swierupski

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