CLA-2-15:OT:RR:NC:N2:231
Mr. Harold McLallen
Steamboat Fuels LLC
10200 Grogans Mill
Suite No. 235
The Woodlands, TX 77380
RE: The tariff classification of Pretreated Distiller’s Corn Oil from Curaçao
Dear Mr. McLallen:
In your letter dated May 3, 2022, you requested a tariff classification ruling.
The subject merchandise is Pretreated Distiller’s Corn Oil. You describe the product as untreated distiller’s corn oil processed into refined, denatured distiller’s corn oil, also known as Pretreated Distiller’s Corn Oil. The product is intended for use primarily as feedstock for renewable diesel refineries.
In your letter, you question whether the product is classifiable under subheading 1515.21.00 or alternatively 1515.29.00, Harmonized Tariff Schedule of the United States (HTSUS). Subheading 1515.21.00 provides for: “Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: Corn (maize) oil and its fractions: Crude oil.” The product at issue has undergone extensive processing thus it is no longer in its crude form.
The applicable subheading for the Pretreated Distiller’s Corn Oil will be 1515.29.0040, HTSUS, which provides for: Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: Corn (maize) oil and its fractions: Other: Other (fully, washed, bleached, or deodorized).
The general rate of duty will be 3.4 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.
The importation is subject to import regulations, and or licensing regulations, which are administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:
United States Department of Agriculture
Animal and Plant Health Inspection Services
Plant Protection and Quarantine
Quarantine Policy Analysis and Support
4700 River Road, Unit 60
Riverdale, Maryland 20737
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 at Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division