CLA-2-15:OT:RR:NC:2:235

Mr. Stephen S. Spraitzar
One Embarcadero Center, Suite 730
San Francisco, California 94111-4044

RE: The tariff classification of SansTrans 39 and SansTrans Doughnut Fry P from Malaysia

Dear Mr. Tuttle:

In your letter dated December 13, 2011, you requested a tariff classification ruling on behalf of IOI Loders Croklaan Americas of Channahon Illinois (Loders).

According to your ruling request letter, the subject products will both be used as bakery fats in a wide range of products. You indicate that both products consist of fractions of palm oil. Specifically SansTrans 39 and SansTrans Doughnut Fry P consist of a mixture of palm stearin and palm olein derived from palm oil which is bleached deodorized and refined. No chemical modifications are performed on the instant products. The palm oil and palm stearin are mixed together in various proportions to achieve the desired consistency. They are cooled and packaged. The final product is a mixture of the desired fractions of palm oil. Neither product is hydrogenated or esterified. You indicate that no chemical modification or emulsification takes place during the manufacturing process. No preservatives, stabilizers or other additions are incorporated into the finished product. Both products consist solely of fractions of palm oil as indicated in your letter.

The applicable subheading for the SansTrans 39 and SansTrans Doughnut Fry P will be 1511.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for palm oil and its fractions, whether or not refined, but not chemically modified...other. The rate of duty will be free. 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 may be 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 telephone number (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 177 of the Customs Regulations (19 C.F.R. 177).

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 Paul Hodgkiss at (646) 733-3046.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division