CLA-2-15:OT:RR:NC:N2:231
Ms. Denise Young-Sang
Office Depot, Inc.
6600 North Military Trail
Mail Code N2D3R
Boca Raton, FL 33496
RE: The tariff classification of Epoxidized Soybean Oil and HDPE Shredder Bags from China
Dear Ms. Young-Sang:
In your letter dated January 28, 2020, you requested a tariff classification ruling. The samples submitted with the ruling request will be retained by our office.
The following products are under review:
Item number one is Epoxidized Soybean Oil (CAS 8013-07-8). The product is a soybean oil that has undergone an epoxidation reaction with a peroxycarboxylic acid to produce a crude product that is subsequently refined into an industrial article. The product, which is used to lubricate the blades of a shredder, will be sold in retail sizes of 4-ounces and 12-ounces, respectively.
Item number two consists of Epoxidized Soybean Oil and Shredder bags. The shredder bags are composed of high-density polyethylene (HDPE). They will be imported in 4- or 6-gallon capacity and sold in boxes of 50. Per our telephone conversation, you have stated that the oil packed with the bags will be in containers holding a net weight of 12-ounces.
Pertaining to item number two, although the articles are packaged together for retail sale; the articles are multi-dimensional, used for very different purposes, and will not be used together to meet a particular need or carry out a specific activity. It is the opinion of this office that the items do not constitute a set under GRI 3(b) for classification purposes.
The applicable subheading for Item number one, 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.
The applicable subheading for Item number two, Epoxidized Soybean Oil and HDPE shredder bags combination will be 3923.21.0095, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene. The general rate of duty will be 3 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 1518.00.4000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 1518.00.4000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.21.0095, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.21.0095, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division