CLA-2-15:RR:NC:SP:232 J86624

Mr. Russ Taylor
Auschinleck Plc
West Park, Enterkine, Annbank
Ayrshire, KA6 5AL
Scotland
United Kingdom

RE: The tariff classification of Salmon oil from the United Kingdom

Dear Mr. Taylor:

In your letter dated June 20, 2003 you requested a tariff classification ruling.

Information was submitted with your initial request dated May 21, 2003. The subject merchandise is described as salmon oil produced from the whole fish. The product is fractionated using mechanical separation to produce high Omega 3 salmon oil. The merchandise will be packaged in capsules containing 1000 mg of oil. The applicable subheading for the Salmon oil will be 1504.20.6040, Harmonized Tariff Schedule of the United States (HTS), 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 will be 1.5 cents per kilogram plus 5 percent ad valorem.

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 John Maria at 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division