J84827 J8 Ruling Active

The tariff classification of fish oil products from Canada

Issued September 29, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2106.90.9998, 3824.90.4020

Headings: 3824, 2106

Product description

The samples were forwarded to the Customs laboratory for analysis. Product nos. 300/200 EE, 290/235 EE and 30/20 EE are derived from fish oil that has been refined and modified by distillation, ethylation, additional distillation, winterization, bleaching, blending and drumming. Laboratory analysis found all three samples to be a mixture of fatty acid esters. Products 300/200 EE and 290/235 EE are imported in bottles; item 30/20 EE is put up in capsules. All will be used as human dietary supplements.

CBP rationale

The applicable subheading for the 30/20 EE capsules will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…other…other. The applicable subheading for the 300/200 EE and 290/235 EE in bottles will be 3824.90.4020, HTS, which provides for 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…fatty substances of animal or vegetable origin and mixtures thereof…mixtures of fatty acid esters.

Full text

NY J84827 September 29, 2003 CLA-2-21:RR:NC:2:228 J84827 CATEGORY: Classification TARIFF NO.: 2106.90.9998; 3824.90.4020 Ms. Lisa Hickey PBB Global Logistics, Inc. 670 Young Street Tonawanda, NY 14150 RE: The tariff classification of fish oil products from Canada Dear Ms. Hickey: In your letter dated May 15, 2003, on behalf of Ocean Nutrition Canada, Ltd., Bedford, Nova Scotia, Canada, you requested a tariff classification ruling. Samples and processing information was submitted for three products. The samples were forwarded to the Customs laboratory for analysis. Product nos. 300/200 EE, 290/235 EE and 30/20 EE are derived from fish oil that has been refined and modified by distillation, ethylation, additional distillation, winterization, bleaching, blending and drumming. Laboratory analysis found all three samples to be a mixture of fatty acid esters. Products 300/200 EE and 290/235 EE are imported in bottles; item 30/20 EE is put up in capsules. All will be used as human dietary supplements. The applicable subheading for the 30/20 EE capsules will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…other…other. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the 300/200 EE and 290/235 EE in bottles will be 3824.90.4020, HTS, which provides for 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…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. 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

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