The tariff classification of fish oil products from Canada

NY I89015 December 9, 2002 CLA-2-21:RR:NC:2:228 I89015 CATEGORY: Classification TARIFF NO.: 2106.90.9998 Mr. Steve Homokay PBB Global Logistics 670 Young Street Tonawanda, NY 14150 RE: The tariff classification of fish oil products from Canada Dear Mr. Homokay: In your letter dated November 11, 2002, on behalf of Ocean Nutrition Canada, Ltd., Bedford, Nova Scotia, Canada, you requested a tariff classification ruling. Your letter was received by this office on December 3, 2002. Samples and processing information for four products were submitted with your letter. The samples were examined and disposed of. The products consist of fish oil that has been refined and chemically modified by distillation, ethylation, additional distillation, winterization, bleaching, blending, and drumming. All will be used as a human dietary supplement. Samples of 180/120 TG fish oil, 180/130 TG fish oil, 300/200 EE fish oil, and 290/235 EE fish oil are in bottles containing 250 milliliters. 180/120 TG and 180/130 TG oils are composed of 64 percent triglycerides, 30.3 percent ethyl ester, 4 percent diglycerides, 1.5 percent free fatty acids, and 0.2 percent monoglycerides. The applicable subheading for the 180/120 TG and 180/130 TG oil products will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…other…other. The rate of duty will be 6.4 percent ad valorem. The rate of duty will be unchanged in 2003. Your inquiry does not provide enough information for us to give a classification ruling on 300/200 EE and 290/235 EE fish oil. The process flow charts for these products differ from the other oil products included in your inquiry. Please explain the significance of this different process. In addition, the composition of these oil products has not been provided. Provide a breakdown of the components of these two articles. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division