CLA-2-15:OT:RR:NC:232
Ms. Barbara Azzaretti
A&Z Pharmaceutical, Inc.
180 Oser Avenue
Hauppauge, NY 11788
RE: The tariff classification of Cod Liver Oil Softgels from China
Dear Ms. Azzaretti:
In your letter dated March 24, 2008 you requested a tariff classification ruling. The samples were sent to our Customs laboratory for analysis. The laboratory has now completed its analysis of this product.
The subject merchandise is described as Cod Liver Oil Softgels (Vitamin A 1500IU/ Vitamin D 1501U/ DHA 60 mg/ EPA 90mg). The product is composed of cod liver fish oil from China, Vitamin A 1500IU, Vitamin D 1501U, DHA (docosahexaenoic acid), EPA (eicosapentaenoic acid), gelatin and glycerin. It will be shipped in HDPE plastic bottles or bulk cardboard boxes. According to Customs Laboratory Report no. NY20080815, dated August 20, 2008, the sample is cod liver oil liquid in capsules and has not been chemically modified.
The applicable subheading for the Cod Liver Oil Softgels (Vitamin A 1500IU/ Vitamin D 1501U/ DHA 60 mg/ EPA 90mg) will be 1504.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides Fats and oils, and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: Fish-liver oils and their fractions: Cod. The general rate of duty will be free.
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/.
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 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 Frank Troise at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division