CLA-2-15:RR:NC:SP:232 H88975
Ms. Patricia Warren
Ciranda
221 Vine Street
Hudson, WI 54016
RE: The tariff classification of a vegetable oil mixture from the Netherlands
Dear Ms. Warren:
In your letter dated February 15, 2002 you requested a tariff classification ruling.
A sample was submitted and forwarded to the Customs Laboratory. The subject merchandise is described as a mixture of 83 percent palm oleine from Columbia and 17 percent coconut oil from Sri Lanka. A chemical analysis for the palm oleine and the coconut oil was submitted with your request. The palm oleine and coconut oil are blended together in the Netherlands, and bulk loaded (36,000 pounds) for shipment to the United States. The product will be used as an ingredient in the manufacture of soap. The Customs lab report describes the merchandise as an edible mixture of coconut oil with fractions of palm oil.
The applicable subheading for the 83 percent palm oleine and 17 percent coconut oil mixture will be 1517.90.2080, Harmonized Tariff Schedule of the United States (HTS), which provides for Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive…other…other. The rate of duty will be 8 percent ad valorem.
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 John Maria at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division