CLA-2-15:RR:NC:SP:232 I82563
Mr. Vincent Arguimbau
Kiwi Trading Company
4 Davenport Avenue
P.O. Box 632
Greenwich, CT 06836-0632
RE: The tariff classification of olive oils and from Spain, Greece and Morocco and grape seed oil from Spain and Greece.
Dear Mr. Arguimbau:
In your letter dated May 20, 2002 you requested a tariff classification ruling.
Information was submitted with your initial request dated April 12, 2002. The subject merchandise consists of olive pomace oil, refined olive pomace oil and grape seed oil. The olive pomace oil is extracted with a chemical solvent from the leftover mass of previously crushed olives. It is then refined and mixed with virgin olive oil. It will be imported cases holding 6/gallon tins. The refined olive pomace oil is processed in the same fashion as the olive pomace oil, except it is not mixed with virgin olive oil. It will be imported in .2 metric ton drums. The grape seed oil is extracted with a chemical solvent from the leftover mass of previously crushed grapes, and then refined. It will be imported in .2 metric ton drums.
The applicable subheading for the olive pomace oil and the refined olive pomace oil, weighing with the immediate container under 18kg, will be 1510.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils and fractions with oils or fractions of heading 1509…other. The duty rate will be 5 cents per kilogram on contents and container.
The applicable subheading for the olive pomace oil and the refined olive pomace oil , weighing with the immediate container 18kg or more, will be 1510.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils and fractions with oils or fractions of heading 1509…other. The duty rate will be 3.4 cents per kilogram
The applicable subheading for the grape seed oil will be 1515.90.8090, HTS, which provides for other fixed vegetable fats and oils…and their fractions, whether or not refined, but not chemically modified…other…other…other. The rate of duty will be 3.2 percent ad valorem
Articles classifiable under subheadings 1510.00.4000, 1510.00.6000, HTS, which are products of Morocco may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP".
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 John Maria at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division