CLA-2-03:OT:RR:NC:N2:231
Mr. Andy Lee
D & A Customs Services Inc.
152 W. Walnut Street
Suite 260
Gardena, CA 90248
RE: The Tariff Classification of Krill Oil from China
Dear Mr. Lee:
In your letter, dated June 30, 2022, you requested a tariff classification determination on behalf of your client, US Pharmatech Inc. (Torrance, CA).
The subject merchandise is Krill Oil. The product is composed of phospholipid, unsaturated fatty acids eicosapentaenoic acid (EPA) and docosahexaenoic acid (DHA), vitamins A and E, and astaxanthin esters. You state that the krill, a planktonic crustacean, is caught by Chinese flagged vessels in the Antarctic Ocean, processed onboard into krill meal via quick freezing, and then sent to China for further processing. In China, the krill meal is subjected to extraction using ethanol, with the resultant product being filtered, concentrated, separated, refined, and sterilized. You say that the krill oil will be shipped to the United States in bulk quantities, blended with other ingredients, and incorporated into capsules for use as dietary supplements.
The applicable subheading for the krill oil will be subheading 1603.00.9090, HTSUS, which provides for: “Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates: Other: Other.” The rate of duty is Free.
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.
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 the 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 Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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 questions regarding the ruling, contact National Import Specialist Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division