&&The goods are pure wild Alaskan Salmon Oil, 1000 mg softgel capsules. The product is composed of wild Alaskan salmon oil with EPA and DHA omega 3 fatty acids, Vitamin D3, Vitamin E and other nutrients.

&&In your application for an advance ruling, you suggested tariff classification number 2106.90.99.99. This tariff classification number is incorrect.&&&&The relevant heading and possible subheadings are as follows:&&&&15.04 - Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.&&1504.10 - Fish-liver oils and their fractions&&1504.20 - Fats and oils and their fractions, of fish, other than liver oils&&1504.30 - Fats and oils and their fractions, of marine mammals&&&&Explanatory Notes: (in part)&&&&This heading covers fats and oils and their fractions, derived from several varieties of fish (cod, halibut, menhaden, herring, sardines, anchovy, pilchard, etc.) or marine mammals (whales, dolphins, seals, etc.). They are extracted from the body or liver of the fish or marine mammal or from waste thereof. They usually have a characteristic fishy smell and a disagreeable taste, and vary in colour from yellow to reddish-brown.&&&&The fats and oils derived from fish or marine mammals remain in this heading when refined, but are excluded if partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised (heading 15.16).&&&&The wild Alaskan Salmon Oil omega 3 softgels are composed of wild Alaskan salmon oil (as naturally formed triglycerides), softgel, vitamins A, D and E and Astaxanthin (an antioxidant). The product is made by cold pressing, decanting, centrifuging, adding vitamin E and encapsulation. Since the product does not undergo any refining, molecular distillation, purification, or esterification, it meets the terms of heading 15.04.