CLA-2-15:OT:RR:NC:N2:231
Ms. Kimberlee Derkach
Quadra Chemicals Ltd
1100 Blair Road
Burlington, Ontario
L7M 1K9 Canada
RE: The tariff classification of Fish Oil from Norway
Dear Ms. Derkach:
In your letter dated September 18, 2018, you requested a tariff classification ruling. The submitted sample and technical information were forwarded to the New York Customs Laboratory for review. The review is now complete. We apologize for the delay in the issuance of this ruling.
The subject merchandise is VivoMega TG Concentrates. The product is a blend produced from oils derived from anchovy, mackerel and sardine. Upon request, you submitted a manufacturing flow chart that indicates that the product has undergone trans-esterification, molecular distillation, TG synthesis, bleaching, fractionation/winterization, a secondary molecular distillation, addition of antioxidant (mixed tocopherols), and deodorization. The product is predominantly triglycerides. You state that the VivoMega TG Concentrates will be imported in 190-kilogram drums and sold to a manufacturer of nutritional products for encapsulation.
The applicable subheading for the above-described Fish Oil 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 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 the 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