CLA-2-15:OT:RR:NC:232
Mr. Jayson Gispan
Coppersmith Inc.
434 Rozzi Plaza
San Francisco, CA 94080
RE: The tariff classification of Palm Shortening USC from Malaysia
Dear Mr. Gispan:
In your letter dated December 28, 2009, you requested a tariff classification ruling. The subject merchandise is described as a shortening. The shortening consists of 99.0 percent of fully refined Palm oil and its fractions and less than 100 ppm of BHA and BHT antioxidants. The product is used as a fat ingredient in the preparation of dough for a variety of baked goods.
The applicable subheading for the Palm Shortening USC will be 1517.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter...other...other...other...other. The duty rate 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/.
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 181 of the Customs Regulations (19 C.F.R. 181).
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 Frank Troise at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division