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

Ms. Sandi Siegel
M.E. Day & Co., Inc.
700 W. Virginia St, Suite 300
Milwaukee, WI 53204

Dear Ms. Siegel:

RE: The tariff classification of Bergabest MCT Oil 70/30 from Malaysia and Indonesia

Dear Ms. Siegel:

In your letter dated January 09, 2013 you requested a tariff classification ruling on behalf of Berg & Schmidt America, LLC.

The instant product is called Bergabest MCT Oil 70/30. The product is a mixture of triglycerides, composed of medium length chain fatty acids. It is a vegetable oil fraction which has been inter or re-esterified and refined.

The applicable subheading for the Bergabest MCT Oil 70/30 will be 1516.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated…whether or not refined but not further prepared. The rate of duty will be 8.8cts/kilogram.

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 Paul Hodgkiss at (646) 733-3046.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division