CLA-2-38:OT:RR:NC:N3:140
Ms. Margaret Lange
M.E. Dey & Co.
700 W. Virginia St., Suite 300
Milwaukee, Wisconsin 53204
RE: The tariff classification of Bergazid Fatty Acid Precut and Begazid Fatty Acid Residue from Malaysia
Dear Ms. Lange:
In your letter dated March 19, 2020, you requested a tariff classification ruling on behalf of your client, Berg + Schmidt America, LLC.
The subject products consist of the following two items:
Item Description 1
Bergazid Precut (CAS No. 67701-05-7): Its product code is FA1216. You state that the Precut is used for biodiesel and “burning applications.” The Precut is obtained through the hydrolytic splitting of fatty acids. You provided a process flowchart which described the fractionation process used in the production of the instant product. The Bergazid Precut is derived from Palm Oil. It consists of a mixture of C12 to C16 fatty acids.
Item Description 2
Bergazid Residue (CAS No. 70321-71-0): It is also called PFAD Fatty Acid Residue, and PFAD Residue P in documents that you provided. You indicate its product code is FA-HVY. You state that the Fatty Acid Residue is used for biodiesel and “burning applications.” The Bergazid Fatty Acid Residue is obtained from Palm Oil. You indicate that the Residue is obtained through hydrolytic splitting of fatty acids. You provided a process flowchart which describes the fractionation process used in the production of the instant product. The product consists of a mixture of C16 to C18 fatty acids with distillation residues. We note in your letter there was a typographical error in the CAS # provided. The correct CAS # as indicated above was provided with other documents in your submission.
The applicable subheading for both Bergazid PFAD Fatty Acid Precut and Bergazid Fatty Acid Residue, will be 3823.19.2000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: industrial monocarboxylic fatty acids; acid oils from refining: other: derived from coconut, palm-kernel or palm oil." The general rate of duty is 2.3 % percent ad valorem.
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 the World Wide Web at https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division