CLA-2-15:OT:RR:NC:N2:231

Mr. Andy Lee
D & A Customs Service Inc.
152 W Walnut Street
Suite Number 260
Gardena, CA 90248

RE: The tariff classification of Anchovy Oils from Peru

Dear Mr. Lee:

In your letter dated October 13, 2022, you requested a tariff classification ruling on behalf of your client, US Pharmatech Inc. (Torrance, CA).

The subject merchandise is identified by product name EE5025 and TG5025. Both products are oils derived from anchovy. According to the flowchart submitted each article will be undergo refining, deacidification, ethyl trans-esterification, preliminary molecular distillation, winterization, trans-esterification, molecular distillation, mixing, bleaching, absorption, filtering, and packing. The products will be imported in steel drums with a net weight of 190 kilograms. You have stated that the oils will be encapsulated in the United States and subsequently exported to the Republic of Korea.

The applicable subheading for the EE5025 and TG5025 Anchovy 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