CLA-2-38:OT:RR:NC:2:239
Mr. William Davis
Davis Trade & Commodities
2636 S. Genesee Avenue
Los Angeles, CA 90016
RE: The tariff classification of Soybean Oil Deodorizer Distillate from Argentina
Dear Mr. Davis:
In your letter dated October 9, 2009, you requested a tariff classification ruling.
Soybean oil deodorizer distillate, referred to as SODD, is a residue product resulting from the deodorizing and refining process of soybean oil and other vegetable oils. SODD is a complex mixture composed of fatty acids, tocopherols and sterols. The deodorizer distillate will be used as a feedstock for the recovery of tocopherol used to produce natural Vitamin E. SODD can be used as a preservative as well as a vitamin supplement in the food, cosmetic, pharmaceutical and nutraceutical industries.
The applicable subheading for the soybean oil deodorizer distillate will be 3825.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter: 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 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 Richard Dunkel at (646) 733-3032.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division