CLA-2-15:OT:RR:NC:N2:231
Mr. John Greenlee
John A. Steer Co.
28 South 2nd Street
Philadelphia, PA 19106
RE: The tariff classification of Palmester 3585 and Palmester 3595 from Malaysia
Dear Mr. Greenlee:
In your letter dated March 26, 2014, on behalf of Acme-Hardesty Company, you requested a tariff classification ruling. You provided several samples, product chemical breakdown by weight, MSDS sheet and manufacturing flow chart. The samples provided were forwarded to the Customs & Border Protection laboratory. The following narrative is based on the result of the laboratory analysis.
The subject products are Palmester 3585 and Palmester 3595 also referred to as MCT Oil 3585 and MCT Oil 3595. Based upon specifications provided by the manufacturer, our laboratory determined that these products consists of medium chain triglycerides including caprylic/capric triglycerides that are re-esterified fatty acid triglycerides derived from palm oil and palm kernel oil. You have stated that the products are similarly used for an additive in skin cosmetics, pharmaceutical excipient and food.
The applicable subheading for the Palmester 3585 and Palmester 3595 (MCT Oil 3585/3595) 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, inter-esterified, re-esterified or elaidinized, 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 Nathan Rosenstein at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division