1504.10.20.00 - Cod

This HTS category, 1504.10.20.00, specifically classifies cod liver oil and its fractions. This encompasses the oils extracted from the livers of codfish, which are recognized for their unique nutritional properties, such as high levels of Omega-3 fatty acids and Vitamin D. The product can be in its crude form or refined, provided it has not undergone chemical modification.

Distinguishing this category from its sibling, 1504.10.40.00 ("Other"), is crucial. While both fall under fish-liver oils, this specific classification is limited solely to cod. The "Other" category is a residual designation for fish-liver oils derived from species other than cod, or fractions of cod liver oil that do not meet the specific criteria for this subcategory, though the latter is unlikely given the granular nature of HTS codes.

As a leaf node, this category does not have further subcategories. Therefore, classification decisions will rely on accurately identifying the origin of the oil as cod liver and confirming it is not chemically modified. Examples of products that would fall here include refined cod liver oil used in dietary supplements or medicinal preparations, provided they meet the chemical and physical parameters defined by the Harmonized System.