CLA-2-15:OT:RR:NC:N2:231

Mr. Martin Mohaghegh
MAZ International
12334 Cliveden Street
Herndon, VA 20170

RE: The tariff classification of used cooking oil (vegetable oil) from Malaysia.

Dear Mr. Mohaghegh:

In your letter dated July 18, 2015 you requested a tariff classification ruling.

The product under review is non-edible “Used Vegetable Cooking Oil.” You have stated in your submission letter that the product will be utilized in the manufacturing of biodiesel fuel.

The applicable subheading for the non-edible used cooking 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; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included: 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/.

Articles classifiable under subheading 1518.00.4000, HTSUS, which are products of Malaysia are not currently eligible for preferential tariff treatment (free or reduced duty) under any trade programs or agreements. The importation of used cooking oil may be subject to regulations administered by the U.S. Department of Agriculture (USDA). Requests for information on possible requirements may be directed to that agency at:

United States Department of Agriculture APHIS, VS, NCIE Products Program 4700 River Road, Unit 40 Riverdale, Maryland 20737-1231 Tel.: (301) 851-3300 Email: [email protected] Website: www.aphis.usda.gov

With regard to country of origin, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article (e.g., “Product of Malaysia”).

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