CLA-2-29:OT:RR:NC:2:240

Mr. Noel Clark
Excalibur Lipid Technology, Inc.
5050 Poplar Avenue, Suite 1435
Memphis, TN 38157

RE: The tariff classification of 12-Hydroxystearic acid, CAS No. 106-14-9, from India and Brazil

Dear Ms. Clark:

In your letter dated May 23, 2013, you requested a tariff classification ruling.

12-Hydroxystearic acid, CAS No. 106-14-9, also known as 12-Hydroxyoctadecanoic acid, is a non-aromatic carboxylic acid with an additional alcohol function. The product is derived from castor oil and indicated for use in lubrication applications.

The applicable subheading for 12-Hydroxystearic acid will be 2918.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Carboxylic acids additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other: Other: Other. The rate of duty will be 4 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 Stephanie Joseph at (646) 733-3268.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division