N311042

N311042 April 8, 2020 CLA-2-15:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1516.20.9000; 9903.88.15 Mr. Michael Dahm Cole International USA Inc. 1775 Baseline Road Grand Island, NY 14072 RE: The tariff classification of Omega-3 Food Grade Oils from China. Correction to Ruling Number N310209 Dear Mr. Dahm: This replaces Ruling Number N310209, dated March 25, 2020, which contained a clerical error. Skuny Bioscience requested to be listed as an importer of record for this merchandise. A complete corrected ruling follows. In your letter dated February 27, 2020, you requested a tariff classification ruling on behalf of NovasPure Nutrition Inc. (British Columbia, Canada) and Skuny Bioscience Co., Ltd (Sichuan, China). The subject merchandise under review is oils derived from anchovy and a marine microalgae (Schizochytrium limacinum), respectively. According to the flowchart submitted upon request each article will be undergo refining, deacidification, esterification, washing, molecular distillation, re-esterification, winterization, deodorization, decoloration and the addition of an antioxidant (tocopherols). The Anchovy Oil and Algae Oil will be imported in steel drums with a net weight of 190 kilogram. The applicable subheading for the above-described products will be 1516.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Animal or vegetable fats and oil and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared: Other”. The rate of duty will be 8.8 cents per kilogram. 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 World Wide Web at http://www.usitc.gov/tata/hts/. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 1516.20.9000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 1516.20.9000, 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. 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 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 Ekeng Manczuk at ekeng.b.manczuk@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division