CLA-2-12:OT:RR:E:NC:N2:231
Mr. Sudheer Chikkere
Ecoiria LLC
60 Parkridge Drive
No. 7
San Francisco, CA 94131
RE: The tariff classification of Neem Powder, Neem Oil and Neem Cake from India
Dear Mr. Chikkere:
In your letter dated June 30, 2014, you requested a tariff classification ruling for Neem Powder, Neem Oil and Neem Cake.
Neem Powder is composed of neem leaves. The harvested leaves are sorted and washed twice with distilled water. The washed leaves are dried indoors to avoid direct sunlight and when the leaves are dry and crunchy, they are crushed to powder form using machine grinders. The product will be imported in various packaging and quantities such as sachets, pouch, bottles, containers, etc. According to your letter, though Neem powder has various applications such as an external skin cleanser to cure human ailments, you state that you plan to market the product for gardening and horticultural purposes. The product is indicated for the treatment of indoor and outdoor plants to protect them from insects, bugs, mites, etc.
Neem oil is a crude vegetable oil produced by the physical extraction of dried Neem seeds. The seeds are rinsed and sprayed with water, shelled with a huller and dried. The dried seed is placed in an oil press machine and crushed to extract the oil with the residue sorted out during the extraction process. The oil is filtered through screens and oil filters then packed in bulk sized containers.
Neem cake is the residue left over after the extraction of oil from neem seeds. The residue from the cold pressed process is collected in a bin and allowed to aerate and dry, then packaged to specification (compressed to bars, packaged in bags, etc). Neem cake is considered an organic manure indicated to improve the organic matter content of the soil, helping improve soil texture, water holding capacity, and soil aeration for better root development.
The applicable subheading for the Neem Powder will be 1211.90.9190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered: Other: Other: Other. The rate of duty will be Free.
The applicable subheading for the Neem Oil will be 1515.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: Other: Other: Other. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the Neem Cake will be 2306.90.0150, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305: Other: Other. The rate of duty will be 0.32 cents per 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/.
These products may be subject to the requirements of the Federal Insecticide, Fungicide and Rodenticide Act (FIFRA), which are administered by the U.S. Environmental Protection Agency, Office of Pesticide Programs. Information on the Federal Insecticide, Fungicide and Rodenticide Act (FIFRA) can be obtained by contacting the National Pesticide Information Center (NPIC) at 1-800-858-7378, or by visiting the EPA website at www.epa.gov.
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