CLA-2-15:OT:RR:NC:232
Ms. Judy L. Sucharitakul
Perryman, Mojonier Company
9710 S. La Cienega Blvd
Inglewood, CA 90301
RE: The tariff classification of Carotino Red Palm and Canola Oil from Malaysia
Dear Ms. Sucharitakul:
In your letter dated February 3, 2010 you requested a tariff classification ruling.
Ingredients breakdowns, pictorial literature and a sample of the product were submitted with your letter. The sample submitted with your letter is being returned to you, as requested. The product, Carotino Red Palm & Canola Oil is a reddish viscous liquid composed of 25 percent red palm fruit oil from Malaysia and 75 percent canola oil manufactured in Canada or Australia. According to the information presented, the following manufacturing process takes place in Malaysia.
The crude palm oil is pre-treated with bleaching earth and food grade phosphoric acid to remove gums and impurities. The pretreated oil is filtered and processed by molecular distillation to remove free fatty acids. The products from the molecular distillation are Carotino Oil and Palm Fatty Acid Distillate. The Carotino Oil undergoes double physical fractionations to produce Carotino Superolein and solid fractions Stearin and Mid-fraction. The Superolein is then blended with Canola Oil to make Carotino Classic. It will be packaged for retail sale in glass bottles containing 500-milliliters.
The applicable subheading for the Carotino Red Palm and Canola Oil will be 1517.90.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Margarine; edible mixtures or preparations of animal or vegetable fats or oils or fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516…other: Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive:…other…salad and cooking oils. The general rate of duty will be 8 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 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 Frank Troise at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division