CLA-2-38:OT:RR:NC:N3: 39
Trine Furu
GC Rieber VivoMega AS
Teistholmsundet 6, Hovedkontoret
Kristiansund N 6512
Norway
RE: The tariff classification of a fish oil mixture from Norway
Dear Ms. Furu:
In your letter dated March 26, 2025, you requested a tariff classification ruling.
The subject merchandise is a concentrated fish oil ethyl ester. It is composed of concentrated anchovy,
sardine, and tuna oil, to which an antioxidant is added to prevent rancidity. The product will either be used as
is in a dietary supplement called VivoMega 3322 EE 23010-10 or further refined. It will be imported to the
United States in steel drums with a net weight of 18, 52, or 180 kilograms and encapsulated after importation.
The applicable subheading for the concentrated fish oil ethyl ester will be 3824.99.4140, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for Prepared binders for foundry molds or cores;
chemical products and preparations of the chemical or allied industries (including those consisting of
mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Fatty substances of
animal or vegetable origin and mixtures thereof: Mixtures of fatty acid esters. The rate of duty will be 4.6
percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, 9903.01.25, in addition to subheading
3824.99.4140, HTSUS, listed above.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist John Bobel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division