CLA-2-15:OT:RR:NC:N2:231
Mr. James Paciaffi
L. E. Coppersmith
One Cross Island Plaza
Suite No. 117
Rosedale, NY 11442
RE: The tariff classification of Refined Fish Oils from Norway
Dear Mr. Paciaffi:
In your letter dated April 18, 2018, you requested a tariff classification ruling on behalf of your client, Stauber New York Inc. (Florida, NY). The samples and documentation that you provided were reviewed by our CBP Laboratory and Scientific Services Group. That review is now complete. We apologize for any delay.
The subject merchandise under review are EPAX 2525 TG, EPAX 4510 TG, EPAX 5500 TG, EPAX 1050 TG, EPAX 4020 TG Refined Fish Oils that are composed of oil derived from anchovies. According to the process description you submitted, the products have undergone deacidification, distillation, ethyl-esterification, molecular distillation, urea-precipitation, molecular distillation, re-esterification, cold filtration, bleaching, deodorization and the addition of antioxidants. The aforementioned five varieties of refined fish oils, which will be imported in 190-kilogram steel drums, are intended for further inclusion in dietary supplements.
The applicable subheading for the above-described refined fish oils will be 1516.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Animal or vegetable 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 rate of duty will be 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 World Wide Web at https://hts.usitc.gov/current.
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division