OT:RR:CTF:FTM H347637 BJK
Ms. Trine Furu
GC Rieber VivoMega AS
Teistholmsundet 6
NO-6512 Kristiansund-N
Norway
RE: Revocation of NY N347107; Classification of Concentrated Fish Oil TG
Dear Ms. Furu:
This is in response to your letter, dated April 28, 2025, requesting reconsideration of New
York Ruling Letter (NY) N347107, dated April 16, 2025, in which CBP determined that
Concentrated Fish Oil TG was classified under subheading 1504.20.6040 of the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Fats and oils
and their fractions, of fish or marine mammals, whether or not refined, but not chemically
modified: Fats and oils and their factions, of fish, other than liver oils: Other.”
We have reviewed NY N347107 and determined that it erroneously classified the
concentrated fish oil at issue. Therefore, this ruling serves to revoke NY N347107 as explained
further below. As this revocation decision is being issued within 60 days of the issuance of NY
N347107, pursuant to 19 U.S.C. § 1625(c)(1) and 19 C.F.R. § 177.12(b), this revocation is
effective immediately.
FACTS:
NY N347107 described the subject merchandise as follows:
The subject merchandise is Concentrated Fish Oil TG. It is
composed of concentrated anchovy, sardine, and tuna oil, to which
an antioxidant is added to prevent rancidity. The fish oil undergoes
the following processes: refining, trans-esterification, distillation,
concentration, winterization, triglyceride synthesis, bleaching,
secondary winterization, and thin-film deodorization. The product
will either be used directly as a dietary supplement called VivoMega
1050 TG60 51610-10, or it will undergo further refinement. The
Concentrate[d] Fish Oil TG will be imported in steel drums with net
weights of 19, 55, or 190 kilograms, and will be encapsulated in the
United States after importation.
ISSUE:
What is the tariff classification of the Concentrated Fish Oil TG?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is
made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the
classification of goods shall be determined according to the terms of the headings of the tariff
schedule and any relative section or chapter notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise
require, the remaining GRI may then be applied in order.
The 2025 HTSUS provisions under consideration are as follows:
1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but
not chemically modified:
* * *
1516 Animal, vegetable or microbial fats and oils and their fractions, partly or wholly
hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not
further prepared:
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs)
constitute the official interpretation of the Harmonized System at the international level. While
not legally binding, and therefore not dispositive, the ENs provide a commentary on the scope of
each heading of the Harmonized System and are thus useful in ascertaining the classification of
merchandise under the System. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989).
EN 15.04 provides, in pertinent part, that:
The fats and oils derived from fish or marine mammals remain in
this heading when refined, but are excluded if partly or wholly
hydrogenated, inter-esterified, re-esterified or elaidinized (heading
15.16).
EN 15.16 provides, in pertinent, part that:
This heading covers animal, vegetable or microbial fats and oils,
which have undergone a specific chemical transformation of a kind
mentioned below, but have not been further prepared.
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...
(B) Inter-esterified, re-esterified or elaidinized fats and oils.
(1) Inter-esterified (or trans-esterified) fats and oils. The
consistency of an oil or fat can be increased by suitable
rearrangement of the fatty acid radicals in the triglycerides
contained in the product. The necessary interaction and
rearrangements of the esters is stimulated by the use of catalysts.
In NY N347107, the Concentrated Fish Oil TG was classified under subheading
1504.20.6040, HTSUSA, which provides for “Fats and oils and their fractions, of fish or marine
mammals, whether or not refined, but not chemically modified. However, EN 15.04 clarifies
that fish oils that are “partly or wholly hydrogenated, inter-esterified, re-esterified, or
elaidinized” are excluded from the scope of heading 1504, HTSUS. The facts provided in NY
N347107 indicate that the Concentrated Fish Oil TG is produced by trans-esterification, which is
a biochemical process similar to inter-esterification. See Headquarters Ruling Letter (HQ)
H102457, dated September 8, 2010 (finding that transesterification is described in EN 15.16 and
other technical sources as being a form of interesterification). As such, classification of the
subject Concentrated Fish Oil TG under heading 1504, HTSUS, is precluded based on the trans-
esterification that occurs during production.
Additionally, heading 1516, HTSUS, expressly provides for animal fats and oils, “partly
or wholly hydrogenated, inter-esterified, re-esterified or elaidinized.” EN 15.16 clarifies that the
provision covers fish oils that have been “inter-esterified or trans-esterified.” The subject
Concentrated Fish Oil TG undergoes trans-esterification during its production processes. Thus,
pursuant to GRI 1, classification of the product is classifiable under heading 1516, HTSUS.
Specifically, the Concentrated Fish Oil TG at issue in NY N347107 is classified under
subheading 1516.10.00, HTSUS, which provides for “Animal, vegetable or microbial fats and
oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or
elaidinized, whether or not refined, but not further prepared: Animal fats and oils and their
fractions.”
HOLDING:
By application of GRIs 1 and 6, the concentrated fish oil is classified under subheading
1516.10.00, HTSUS, which provides for: “Animal, vegetable or microbial fats and oils and their
fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or
not refined, but not further prepared: Animal fats and oils and their fractions.” The 2025 column
one, general duty rate for this subheading is 7 cents per kilogram.
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 the internet at
https://hts.usitc.gov.
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EFFECT ON OTHER RULINGS:
NY N347107, dated April 16, 2025, is hereby REVOKED.
This revocation is not subject to the notice and comment provisions of 19 U.S.C. §
1625(c) because NY N347107 was in effect for less than 60 days. See 19 C.F.R. § 177.12(b).
Sincerely,
for Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
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