CLA-2-38:OT:RR:NC:N2:235

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

RE: The tariff classification of SternRed Palm Olein and SternRed Palm Super Olein from Malaysia

Dear Ms. Siegel:

In your letter dated November 06, 2013, on behalf of your client Berg & Schmidt America, LLC you requested a tariff classification ruling.

The subject merchandise is SternRed Palm Olein and SternRed Palm Super Olein (Fatty Acid C16-18). You have stated that the product is composed of 90 percent triglycerides in addition to a minor composition of monoglycerides, diglycerides and natural palm oil. According to your letter, these articles are a natural alternative to synthetic colors and indicated for use as yellow coloring in various food products.

The applicable subheading for the SternRed Palm Olein and SternRed Palm super Olein will be 3823.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: "Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: industrial monocarboxylic fatty acids; acid oils from refining: other: derived from coconut, palm-kernel or palm oil." The general rate of duty is 2.3 % 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 Paul Hodgkiss at (646) 733-3046.

Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division