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NY R03613

April 20, 2006

CLA-2-21:RR:NC:N2:228 R03613


TARIFF NO.: 2106.90.9998

Mr. Barry Travers
10125-102 Street
Edmonton, Alberta T5J 3V8 Canada

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a dietary supplement from Canada; Article 509

Dear Mr. Travers:

In your letter dated March 30, 2006 on behalf of Bioriginal Food & Science Corporation, Saskatoon, Saskatchewan, Canada, you requested a ruling on the status of a human food supplement from Canada under the NAFTA.

Three products, collectively identified as “Caps B/F/F 3020,” are said to consist of a mixture of borage oil, flax oil, and “Incromega E3322” in 500- or 1200-milligram gelatin capsules. The Incromega E3322 ingredient is a mixture of fatty acid esters with Vitamin E as an antioxidant. The borage oil, flax oil, and gelatin capsules are products of Canada; the Incromega E3322 is a product of England. Blending of all ingredients and encapsulation occur in Canada.

The applicable tariff provision for the Caps B/F/F 3020 will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or includedotherotherotherother. The general 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/.

General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that

For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if--

(i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or

(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that--

(A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein,

Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 12(b)(ii)(A) and 12(t)/21.14. The goods will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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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