CLA-2-15:OT:RR:NC:232
Mr. Bob Forbes
R.O.E. Logistics
660 Bridge Street
Montreal, Quebec
H3K 3K9
RE: The tariff classification of Omega 30 food grade fish oil (Non-GMO) (product number XOFG30TG-HFI-NG) from Peru
Dear Mr. Forbes:
In your letter dated February 25, 2008, on behalf of Ocean Nutrition Canada Ltd., you requested a tariff classification ruling. A sample of the product was included with your initial request. The samples were sent to our Customs laboratory for analysis. The laboratory has now completed its analysis of this product.
The subject merchandise consists of Omega 30 food grade fish oil (Non-GMO) (product number XOFG30TG-HFI-NG). The Omega 30 food grade fish oil (Non-GMO) is comprised of 99.2 percent fish oil (99 percent anchovy, 1 percent sardine, both originating in Peru) and 0.8 percent antioxidant blend (originating in the United States). The product is 98 percent triglyceride with the remaining being diglyceride, monoglyceride, FFA and EE in that order.
The fish oil will be imported into Canada from Peru, whereby processing is completed in Canada before export to the United States. You state that at the time of importation into the United States, the product will be mainly packaged in bulk steel drums (190 kilograms per drum) and in most instances the product will be frozen. The product is presently being sold directly to the retail market as a food additive used to increase Omega-3 content (EPA and DHA). The submitted flow chart indicates that the fish oil is submitted to the processes of cold filtration (if applicable), bleaching, mixing, deodorization, and drumming.
The applicable subheading for the "Omega 30 food grade fish oil” (product number XOFG30TG-HFI-NG) will be 1517.90.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516: Other: Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive: Other...Other. The rate of duty will be 8 percent 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 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