CLA-2-15:OT:RR:NC:N5:231
Andy Lee
D AND A Customs Service Inc.
152 W Walnut Street
Suite No. 260 Gardena, CA 90248
RE: The tariff classification of Crude Anchovy Oil from China
Dear Mr. Lee:
In your letter dated November 12, 2024, you requested a tariff classification ruling on behalf of US Pharmtech Inc. (Cerritos, CA).
The subject merchandise is Crude Anchovy Oil. The product is composed of 100 percent anchovy oil with no other added ingredients. You state that the product, which will be refined and encapsulated after importation into the United States, will be imported in steel drums with a net weight of 190 kilograms.
The applicable subheading for Crude Anchovy Oil is 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 is 1.5 cents per kilogram plus five percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 1504.20.6040, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading 9903.88.03 in addition to subheading 1504.20.6040, 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.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division