How are various forms of fish oils we import, such as refined fish oil (TG), re-esterified fish oil, mixed fish oil, or ethyl esterified fish oil (EE), classified under the Customs Tariff Schedule? Released

The HS code classification of fish oils processed in various forms varies according to the processing method and changes in chemical structure. This is because it follows the basic classification principles and criteria based on the degree of processing set forth in Chapter 15 of the Harmonized System (Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes). Below is a detailed explanation of the classification for each type of fish oil.

1. Refined Fish Oil (TG, Triglyceride form)

Refined fish oil refers to products that have only undergone refining processes (such as degumming, deacidification, bleaching, and deodorization) to remove impurities while maintaining the original Triglyceride (TG) structure of the oil extracted from fish. Since these refining processes do not alter the basic chemical structure of the oil, it is classified under HS Subheading 1504.20. This heading specifically covers "Fats and oils and their fractions, of fish, whether or not refined, but not chemically modified."
Therefore, refined fish oil (TG) derived from a single fish species is classified under 1504.20-0000. The key point here is that it does not fall under "chemically modified." Simple refining is merely a process to increase the purity of the oil and does not change the basic framework of the glycerol ester form, thus keeping it within this heading.

2. Re-esterified Fish Oil

Re-esterified fish oil refers to products reconstructed by re-esterifying fish oil fatty acids with glycerol. This process involves hydrolyzing the triglyceride structure of existing fish oil to separate the fatty acids, and then esterifying them back with glycerol to adjust the desired fatty acid composition or position. This process causes significant changes to the chemical structure of the oil and is considered chemical modification that goes beyond simple refining.
The HS code classifies oils that have undergone such processes under Heading 1516 as "Animal or vegetable fats and oils and their fractions... inter-esterified, re-esterified...". Since this falls under 'chemically modified fats and oils' excluded from Heading 1504, re-esterified fish oil from a single species is classified under 1516.10-9000. This heading encompasses oils where the rearrangement or structural modification of fatty acids has occurred through chemical treatment.

3. Mixed Fish Oil

Mixed fish oil refers to products made by mixing two or more types of fish oil, or by mixing fish oil with other animal or vegetable fats and oils. Such mixtures are regarded as 'mixtures or preparations' formulated for specific nutritional or functional purposes, going beyond a simple blend of oils.
Consequently, mixed fish oil is classified under HS Heading 1517. This heading includes "Edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter." Generally, mixed fish oil intended for edible use is classified under 1517.90-9000. This heading applies to new forms of products created by combining various oils rather than the single oil itself.

4. Ethyl-esterified Fish Oil (EE)

Ethyl-esterified fish oil (EE) is a form where the triglyceride (TG) structure of fish oil is hydrolyzed to separate the fatty acids, which are then esterified with ethanol instead of glycerol. In other words, this has a completely different chemical structure called fatty acid ethyl ester, rather than the typical fat (oil) form of a glycerol ester.
Chapter 15 of the HS code basically defines animal and vegetable oils as 'glycerol esters of fatty acids.' Since ethyl-esterified fish oil deviates from this definition of Chapter 15, it is not classified within Chapter 15. Instead, because it has a strong character as a 'food preparation' for reinforcing or supplementing specific nutritional components, it is classified under 2106.90-9099, which covers food preparations not elsewhere specified or included. This heading encompasses edible preparations such as nutritional supplements or specific functional foods not specifically listed in other headings. This is because the degree of chemical modification of the fish oil is at its greatest, and the essential chemical structure has moved outside the category of Chapter 15 oils.

In conclusion, the classification of fish oil is determined by what processing steps it has undergone and what final chemical structure and form it possesses, rather than simply being based on the raw material 'fish oil.' It is important to understand that the triglyceride form that has only undergone refining is classified under 1504; the triglyceride form reconstructed through chemical modification is under 1516; preparations mixed from various oils are under 1517; and the ethyl ester form, which has a fundamentally different chemical structure by bonding with ethanol instead of glycerol, is classified under 2106. For accurate classification, it is essential to always obtain a detailed manufacturing process description and ingredient analysis data.