C82459 C8 Ruling Active

The tariff classification of Marine Liver Oil from Norway.

Issued December 19, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1517.90.2080

Headings: 1517

Product description

You submitted descriptive literature and a representative sample with your request. The merchandise in question is marine liver oil which will be imported in steel drums weighing 190 kg net. It will be sold to manufacturers of topical skin care products and nutritional supplements. The oil is said to be a blend of liver oils from several different species of fish rather than from only one type of fish. The oil is then refined and deodorized.

CBP rationale

The applicable subheading for the liver oil will be 1517.90.2080, Harmonized Tariff Schedule of the United States (HTS), 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.

Full text

NY C82459 December 19, 1997 CLA-2-15:RR:NC:SP:232 C82459 CATEGORY: Classification TARIFF NO.: 1517.90.2080 Ms. Jutta B. Carbonara Arista Industries, Inc. 1082 Post Road Darien, CT 06820-5432 RE: The tariff classification of Marine Liver Oil from Norway. Dear Ms. Carbonara: In your letter dated December 5, 1997, you requested a tariff classification ruling. You submitted descriptive literature and a representative sample with your request. The merchandise in question is marine liver oil which will be imported in steel drums weighing 190 kg net. It will be sold to manufacturers of topical skin care products and nutritional supplements. The oil is said to be a blend of liver oils from several different species of fish rather than from only one type of fish. The oil is then refined and deodorized. The applicable subheading for the liver oil will be 1517.90.2080, Harmonized Tariff Schedule of the United States (HTS), 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 9 percent ad valorem. Importations after January 1, 1998 will have a duty rate of 8.7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 John Maria at 212-466-5730. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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