United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY H87752 - NY H87797 > NY H87794

Previous Ruling Next Ruling
NY H87794

June 4, 2002

CLA-2-15:RR:NC:SP:232 H87794


TARIFF NO.: 1517.90.2080

Mr. Steve Homokay
670 Young Street
Tonawanda, NY 14150

RE: The tariff classification of various fish oil products from Canada

Dear Mr. Homokay:

In your letter dated February 8, 2002, on behalf of Ocean Nutrition Canada Ltd., you requested a tariff classification ruling.

Technical information, including certificates of analysis, were submitted with your request. Samples and information were submitted with your initial request dated December 21, 2001. The subject merchandise consists of six fish oil products: 18/12 in capsules, 18/12 in bottles, 40/20 in capsules, 40/20 in bottles, 20/50 in capsules and 20/50 in bottles.

You indicate that crude fish oil is imported from Peru into Canada. The New York Customs Laboratory has advised this office that they received information by telephone on June 3, 2002 from Ocean Nutrition indicating that the crude fish oils are mixtures of different fish oils. These fish oils are primarily sardine, herring and mackerel. The processing in Canada for the 18/12 fish oil products includes distillation, winterization, bleaching, blending and drumming. The manufacturing process in Canada for the 40/20 and 20/50 fish oil products includes deodorization, distillation, ethylation, further distillation, winterization, re-esterification, bleaching, blending and drumming. The 18/12 products are stated to contain 98.0 percent triglycerides, 1.7 percent diglycerides and 0.2 percent ethyl esters. The 40/20 products contain of 23.7 percent triglycerides, 54.4 percent diglycerides, 21.2 percent monoglycerides and 0.6 percent ethyl esters. The 20/50 products contain 69.8 percent triglycerides, 25.8 percent diglycerides, 2.1 percent monoglycerides and 2.3 percent ethyl esters.

The submitted samples and technical information were sent to the New York Customs Laboratory. The lab reports that the 18/12 fish oil products are triglycerides, not re-esterified and not chemically modified. The lab reports that the 40/20 and 20/50 fish oil products are mixtures of glycerides (re-esterified triglycerides, diglycerides and monoglycerides).

The applicable subheading for the 18/12 fish oil in capsules and in bottles will be 1517.90.2080, Harmonized Tariff Schedule of the United States (HTS), which provides for Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusiveotherother. The general duty rate will be 8 percent ad valorem.

The question of classification for the 40/20 and the 20/50 fish oil products is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.

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 John Maria at 646-733-3031.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: