CLA-2-15:S:N:N7:232 898225
Mr. Charles G. Myung
Nutri-well International, Inc.
P.O. Box 10295
Newport Beach, CA 92658
RE: The tariff classification of three types of oil in soft gel
capsules from Korea.
Dear Mr. Myung:
In your letter dated April 8, 1994, with additional
information provided in a letter dated May 10, 1994, you requested
a tariff classification ruling.
Your query concerns the classification of shark liver oil,
salmon oil and wheat germ oil, all of United States origin, which
are shipped to Korea in liquid form in drums and there encapsulated
to make soft gel capsules which are then shipped back to the United
States in bulk.
The applicable subheading for the shark liver oil capsules
will be 1504.10.4000, Harmonized Tariff Schedule of the United
States (HTS), which provides for fats and oils and their fractions,
of fish or marine mammals, whether or not refined, but not
chemically modified...fish-liver oils and their fractions...other.
The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the salmon oil capsules will be
1504.20.6040, HTS, which provides for fats and oils and their
fractions, of fish or marine mammals, whether or not refined, but
not chemically modified...fats and oils and their fractions, of
fish, other than liver oils...other...other. The rate of duty will
be 1.5 cents per kilogram plus 5 percent ad valorem.
The applicable subheading for the wheat germ oil capsules will
be 1515.90.4000, HTS, which provides for other fixed vegetable fats
and oils and their fractions, whether or not refined, but not
chemically modified...other...other. The rate of duty will be 5
percent ad valorem.
2
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport