CLA-2-15:OT:RR:NC:N2:231
Ms. Zhenli Wang
Sirio Nutrition Co., Ltd
18300 Von Karman Avenue
Irvine, CA 92612
RE: The tariff classification of Hemp Seed Oil Soft Gel Capsules from China
Dear Ms. Wang:
In your letter dated February 20, 2020, you requested a tariff classification ruling. This office received a pictorial representation of the product, an ingredient breakdown, manufacturing narrative description and flowchart.
The subject merchandise is encapsulated hemp seed oil. The product is composed of a blend of hemp seed oil (Cannabis sativa L.) and vitamin E (d-Alpha-Tocopherol). Per our telephone conversation, you state that the product will be imported in bulk quantities for sale to wholesalers in the dietary supplement industry.
The applicable tariff provision for the finished Hemp Seed Oil Soft Gel Capsules will be 1515.90.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: Other: Other: Hemp oil”. The general rate of duty will be 3.2% ad valorem.
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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 1515.90.8010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 1515.90.8010, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 merchandise may also be subject to regulations or requirements administered by the Drug Enforcement Administration (DEA). Inquiries may be directed to that agency at the following location:
Drug Enforcement Administration
75 Morrissette Drive
Springfield, VA 22152
Telephone: (202) 307-7596
Website: www.dea.gov
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