CLA-2-21:RR:NC:2:228 I88871
Mr. Steve Homokay
PBB Global Logistics
670 Young Street
Tonawanda, NY 14150
RE: The tariff classification of fish oil products from Canada
Dear Mr. Homokay:
In your letter dated November 11, 2002, on behalf of Ocean Nutrition Canada, Ltd., Bedford, Nova Scotia, Canada, you requested a tariff classification ruling. Your letter was received by this office on December 3, 2002.
Samples and processing information for four products were submitted with your letter. The samples were examined and disposed of. The products consist of fish oil that has been refined and chemically modified by distillation, ethylation, additional distillation, winterization, bleaching, blending, and drumming. All will be used as a human dietary supplement. Samples of 30/20 EE fish oil and 33/22 TG fish oil are presented in gelatin capsules. The samples of 30/20 TG fish oil and 30/30 TG fish oil are in bottles containing 250 milliliters. 30/30 TG, 30/20 TG, and 33/22 TG oils are composed of 69.8 percent triglycerides, 25.8 percent diglycerides, 2.1 percent monoglycerides, 2.3 percent ethyl esters, and one percent free fatty acid.
The applicable subheading for the 30/20 TG, 30/30 TG, and 33/22 TG fish oil products 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. The rate of duty will be 6.4 percent ad valorem. The rate of duty will be unchanged in 2003.
Your inquiry does not provide enough information for us to give a classification ruling on 30/20 EE fish oil. The process flow chart for this product differs from the other oil products included in your inquiry. Please explain the significance of this different process. In addition, the composition of this oil product has not been provided. Provide a breakdown of the components of this article. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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