CLA-2-15:OT:RR:NC:N2:231
Mr. Eric P. Arneson
Stepan Company
1135 Skokie Blvd.
Northbrook, IL 60062
RE: The tariff classification of medium-chain triglycerides from Singapore.
Dear Mr. Arneson:
In your letter dated March 29, 2015, you requested a tariff classification ruling.
The items in question are identified as “Neobee® 895” (a caprylic triglyceride), “Neobee® 1053” (a caprylic/capric triglyceride) and “Neobee® M-5” (a caprylic/capric triglyceride). All three products are said to be obtained by the direct synthesis of glycerol (from vegetable oil sources) and free fatty acids (from coconut or palm-kernel oil). They differ in terms of the relative amounts (distribution ratio) of the C8/C10 (caprylic/capric) fatty acids contained within them.
These “Neobee”® medium-chain triglycerides have multiple applications in foods and cosmetics. They are liquids typically supplied in 55-gallon drums.
The applicable subheading for the above-described products will be 1516.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for animal or vegetable fats and oil and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared: other. The rate of duty will be 8.8 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/.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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