CLA-2-21:OT:RR:NC:2:228
Mr. William Teng
Sirio Nutrition Co. Ltd
350 S. Milliken Ave Suite Q
Ontarion, CA 91761
RE: The tariff classification of dietary supplements from China
Dear Mr. Teng:
In your letter dated May 25, 2011, received by this office on June 22, 2011, you requested a tariff classification ruling.
Samples, manufacturing flow charts and a product specification sheet were submitted with your letter. The samples were examined and disposed of. The product is described as a gelatin capsule containing 1000 milligrams of fish oil, said to be derived from anchovy, sardine, herring or other fish species. The crude fish oil has been refined and chemically modified by deodorizing, ethylating (conversion of triglycerides to ethyl esters), distillation, winterizing/cold filtrating, bleaching and drumming. The modified fish oil is said to contain Omega-3 fatty acids (18% EPA and 12% DHA), unsaturated and saturated fatty acids. The filled capsules will be used as human dietary supplements.
In your letter, you suggested the fish oil capsules may fall in subheading 1504.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), the provision for fish-liver oils and their fractions, whether or not refined, but not chemically modified. Based on the manufacturing process of the fish oil, they will be classified elsewhere.
The applicable subheading for these products will be 2106.90.9998, HTSUS, which provides for food preparations not elsewhere specified or included…other…other…other. The duty rate will be 6.4 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 Stanley Hopard at (646) 733-3029.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division