Newly Released CBP HQ Rulings Oct. 10
The Customs Rulings Online Search System (CROSS) was updated Oct. 10 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
H329655: Modification of NY N311042; Classification of Anchovy Oil
Ruling: The anchovy oil is classified under subheading 1516.10.00 as “Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared: Animal fats and oils and their fractions.” |
Issues: Is anchovy oil classified under subheading 1516.10, HTSUS, as “Animal fats and oils and their fractions” or under subheading 1516.20, HTSUS, as “Vegetable fats and oils and their fractions”? |
Item: Oils derived from anchovy and a marine microalgae, respectively. Each article will undergo refining, deacidification, esterification, washing, molecular distillation, re-esterification, winterization, deodorization, decoloration and the addition of an antioxidant. The Anchovy Oil and Algae Oil will be imported in steel drums with a net weight of 190 kilograms. |
Reason: Based on its description, composition, and definition, the subject anchovy oil is derived from anchovies. As a fish, anchovies belong to a group of animals considered to be aquatic vertebrates. Oil derived from anchovies, therefore, are considered “animal fats and oils,” and not “vegetable fats and oils.” |
Ruling Date: July 12, 2023 |