The tariff classification of Encapsulated Flaxseed Oil from China

N311020 April 28, 2020 CLA-2-15:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1515.19.0000; 9903.88.15 Ms. Zhenli Wang Sirio Nutrition Co., Ltd 18300 Von Karman Avenue Irvine, CA 92612 RE: The tariff classification of Encapsulated Flaxseed Oil from China Dear Ms. Wang: In your letter dated April 1, 2020, you requested a tariff classification ruling. You submitted an ingredient breakdown, flow charts depicting the various stages of operation, and pictorial representations of the product. The subject merchandise is flaxseed oil encapsulated in soft capsules composed of glycerin, modified starch, carrageenan, and water. You state that the product will be imported in bulk quantities for sale to wholesalers in the dietary supplement industry. The applicable tariff provision for the Encapsulated Flaxseed Oil will be 1515.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: Linseed oil and its fractions: Other”. The general rate of duty will be 6.3 cents per kilogram. 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 the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 1515.19.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 1515.19.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division