The tariff classification of Encapsulated Fish Oil (Omega 3T 1000). The product number of the instant product is BCP-1-ENT.

N234974 November 19, 2012 CLA-2-15:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 1517.90.2080 Ms. Deanna M. Jones Banner Pharmacaps 4125 Premier Drive High Point, NC 27265 RE: The tariff classification of Encapsulated Fish Oil (Omega 3T 1000). The product number of the instant product is BCP-1-ENT. Dear Ms. Jones: In your letter dated November 02, 2012 you requested a tariff classification ruling. The product BCP-1-ENT consists of an encapsulated fish oil from Peru. The oils are from various fish or mixtures thereof as indicated in your submission documents. The oils are imported into Canada where they are encapsulated. Various processing methods are used to reach the required purity of the final encapsulated form. You indicate that the oils are triglycerides oils and not in an esterified ethylated form. None of the processes that you indicate alter the chemical structure of the triglyceride oils in the product; these processes serve only to clarify, deodorize, and preserve the triglyceride oil. We find that they are therefore Triglyceride Oils of Chapter 15 of the HTSUS for classification purposes. The applicable subheading for the BCP-1-ENT Encapsulated Fish Oil will be 1517.90.2080, Harmonized Tariff Schedule of the United States (HTSUS), 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 8 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 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 Specialist Paul Hodgkiss at (646) 733-3046. Sincerely, Thomas J. Russo Director National Commodity Specialist Division