The tariff classification of fatty acid ethyl esters, imported in bulk, from China

N093596 March 22, 2010 CLA-2-38:OT:RR:NC:2:239 CATEGORY: Classification TARIFF NO.: 3824.90.4020 Mr. Paul Vroman DHL Global forwarding2660 20th Street Port Huron, MI 48060 RE: The tariff classification of fatty acid ethyl esters, imported in bulk, from China Dear Mr. Vroman: In your letter dated January 29, 2010, you requested a tariff classification ruling on behalf of your client Charles Bowman & Company, Holland, Michigan. A sample, labeled Omega-3-fatty acid (EPA 40%/DHA 20%), processing information, and certificate of analysis were submitted for review with your ruling request. You state in your letter that the product is a mixture of sardine and mackerel fish oils which have been refined but not chemically modified. The product is indicated for use to increase the purity of the natural occurring Omega-3-fatty acid content. The processing in China for the product includes de-acidification, esterification, molecular distillation, concentration, an additional molecular distillation, winterization, mixing, trans-esterification, bleaching, absorption, filtering, the addition of 0.4 – 0.2% tocopherol which is an antioxidant, and drumming. The submitted sample and technical information were sent to the New York Customs Laboratory. The lab reports that the product contains two major components, EPA (36%), chemically known as Cis-5,8,11,14,17-Eicosapentaenoic acid, and DHA (16%), chemically known as Cis-4,7,10,13,16,19-Docosahexaenoic acid, both in ethyl ester form. The balance of the product contains various other fatty acid ethyl esters. You also state that the product can be made available in other concentration levels and EPA/DHA ratio depending on the customer’s needs. The subject merchandise is a formulated ingredient to be further processed into nutritional supplements. Omega-3-fatty acid (EPA 40%/DHA 20%), imported in 190 kg drums, is a mixture of fatty acid esters derived from animal origin. The applicable subheading will be 3824.90.4020, Harmonized Tariff Schedule of the United States, (HTSUS), 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. 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 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 telephone number (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 Richard Dunkel at (646) 733-3032. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division