CLA-27-:OT:RR:NC:N2:237
Marielle Bohn
SEPPIC
127 Chemin de la Poudrerie
Castres 81100 France
RE: The tariff classification of Emogreen L15 Alkanes (renewable hydrocarbons) from France
Dear Ms. Bohn:
In your letter dated June 14, 2016 you requested a tariff classification ruling. You provided SDS sheets with chemical composition, carbon number range, distillation data and physical properties.
Emogreen L15 is described as 100% bio-sourced alkanes (renewable hydrocarbons) from plant origin that will be imported for use as an emollient in cosmetic applications (www.Seppic.com).
You suggest classification in heading 2710, HTSUS, for: Petroleum oils and oils obtained from bituminous minerals, other than crude. Chapter 27 note 2 states: References in heading 2710 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals, but also "similar oils"…obtained by any process... If heading 2710 was intended as a catch all for mixtures of hydrocarbons derived from any source, the limiting adjective "similar" would not be present. The statutory language requires a similarity to oils derived by the distillation or the refining of crude petroleum oils or of oils obtained from bituminous minerals. Petroleum oils and oils obtained from bituminous minerals are mixtures of naturally occurring hydrocarbons extracted from underground rock deposits where they morphised over a period of 50-140 million years from a vast black sludge of decomposed marine organisms trapped in 1-4 billion year old sedimentary rock strata under extreme pressure and cooking. Oils obtained by cracking and reforming coal or natural gas hydrocarbons obtained from sedimentary rock deposits meet criteria of "similar oils". Your product, consisting of renewable hydrocarbons obtained by converting triglyceride molecules in oils extracted from recently grown plants, does not share the same fossil origin, fails criteria for "similar oils", and must be classified elsewhere.
The applicable subheading for SEPPIC Emogreen L15 100% bio-sourced alkanes (renewable hydrocarbons) from plant origin will be 3824.90.9295, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other. The rate of duty will be 5 percent ad valorem.
Your product may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460. Information on the TSCA can be obtained by calling the TSCA Assistance Line at (202) 554-1404 or by e-mail to: [email protected].
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 https://hts.usitc.gov/current.
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 Frank Cantone at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division