CLA-2-38:OT:RR:NC:2:235
Jimmy Paciaffi
L.E. Coppersmith
One Cross Island Plaza Ste. 129
Rosedale, NY 11422
RE: The tariff classification of Fish Oil Fractions from Norway
Dear Mr. Paciaffi:
In your letter dated August 29, 2012 you requested a tariff classification ruling.
The subject products consist of four different variations of Epax® fish oil fractions. The samples received with your request were sent to our Laboratory for analysis. That analysis is now complete. Our decision is as follows.
The four different fish oil products under review are:
Epax® 3000
Epax® 1050
Epax® 4020
Epax® 6000
Based on results obtained from the analysis of the four products at our laboratory, we have determined the following component breakdowns for the instant products.
Epax® 3000 consists of a majority of triglycerides with only small amounts of diglycerides, and free fatty acids. Epax® 1050, Epax® 4020, and Epax® 6000 all consist of a mixture of triglycerides and diglycerides, in substantial amounts, with traces of free fatty acids, monoglycerides, diglycerides and ethyl esters.
The applicable subheading for the Epax® 3000 will be 1504.20.6040, Harmonized Tariff Schedule of the United States (HTSUS), 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¢/kg + 5% ad valorem.
The applicable subheading for the Epax® 1050, Epax® 4020 and the Epax® 6000 will be 3824.90.4190, 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: Other”. 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 may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.
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