CLA-2-21:OT:RR:NC:N2:228

Ms. Karla Acevedo
Sirio Nutrition Co. Ltd.
18300 Von Karman Avenue, Suite 750
Irvine, CA 92612

RE: The tariff classification of a dietary supplement from China

Dear Ms. Acevedo:

In your letter dated May 22, 2019, you requested a tariff classification ruling.

A list of ingredients, a manufacturing flow chart, and a sample were provided with your inquiry. The sample was examined and discarded. The cod liver oil softgels are said to contain approximately 100 percent cod liver oil, and a trace amount of vitamin D3. They will be used as a dietary supplement. The product is said to have a yellow oily liquid consistency in clear yellow oblong softgel capsules, and it contains an odorless to a slight fishy odor.

The applicable subheading for the product will be 2106.90.9898, HTSUS, which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other . . . other . . . other . . . other. The general rate of duty 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 the 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 ww.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 Bruce N. Hadley Jr. at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division