NY 864884: The tariff classification of an infant formula from TheNetherlands

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 864884

                                  Aug 1, 1991


CLA-2-21:S:N:N1:228

CATEGORY:  Classification

TARIFF NO.:  2106.90.6097 

Ms. Klaske de Jonge
Nutricia-Loma Linda, Inc.
11503 Pierce Street
Riverside, CA  92505

RE:  The tariff classification of an infant formula from The
Netherlands

Dear Ms. de Jonge:

     In your letter dated June 20, 1991, you requested a tariff
classification ruling.         

   The product, I-Soyalac concentrate, is described as a
nutritionally complete infant formula, composed of water, soy
oil, potato dextrin, sucrose, soy protein isolate, tapioca
dextrin, vitamins, and minerals.  It is intended for infants and
children who cannot tolerate cow's milk.  A concentrated product,
I-Soyalac must be diluted with an equal quantity of water prior
to use.   It will be packed in .5-liter glass bottles, six or
twelve bottles to a carton.  

   The applicable subheading for I-Soyalac concentrate will be
2106.90.6097, Harmonized Tariff Schedule of the United States
(HTS), which provides for food preparations not elsewhere
specified or included...other...other...containing sugar derived
from sugar cane and/or sugar beets.  The rate of duty will be 10
percent ad valorem.   

     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.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport