CLA-2-15:OT:RR:NC:N2:231
Mr. Eric Cheng
H&C Industries
1311 Crenshaw Blvd.
Torrance, CA 90501
RE: The tariff classification of epoxidized soybean oil from Taiwan.
Dear Mr. Cheng:
In your letter dated October 30, 2014, you requested a tariff classification ruling.
The item in question is epoxidized soybean oil (ESBO), CAS number 8013-07-8. It is used as a plasticizer/stabilizer in plastics and printing inks. It will be supplied in 200-kg drums.
The applicable subheading for the epoxidized soybean oil will be 1518.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 … other. The rate of duty will be 8 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 merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to [email protected], or by visiting their 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 the email address [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division