CLA-2-15:OT:RR:NC:N5:231
Ms. Trine Furu
GC Rieber VivoMega AS
Teistholmsundet 6
6512 Kristiansund
Norway
RE: The tariff classification of Fish Oil from Norway
Dear Ms. Furu:
In your letter dated March 26, 2025, you requested a tariff classification ruling.
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 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.
The applicable subheading for the Concentrated Fish Oil TG is 1504.20.6040, Harmonized Tariff Schedule of
the United States (HTSUS), 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 fractions, of fish, other
than liver oils: Other; Other.” The rate of duty is 1.5 cents/kilogram plus five percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries including Norway will be subject to an additional 10 percent ad valorem rate of duty. At the time
of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in
addition to subheading 1504.20.6040, HTSUS, listed above.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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 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 and Border Protection
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, please contact
National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division