The tariff classification of various fish oil products from Canada

NY H87794 June 4, 2002 CLA-2-15:RR:NC:SP:232 H87794 CATEGORY: Classification TARIFF NO.: 1517.90.2080 Mr. Steve Homokay PBB USA, Inc. 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, inclusive…other…other. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division