CLA-2-15:S:N:N1:240 870355

Mr. Jim Reynolds
John A. Steer Co.
28 South Second Street
Philadelphia, Pennsylvania 19106

RE: The tariff classification of hydrogenated fish oil fatty acid from Norway

Dear Mr. Reynolds:

In your letter dated January 6, 1991, you requested a tariff classification ruling on behalf of your client Acme-Hardesty Co. The applicable HTS subheading for hydrogenated fish oil fatty acid will be 1519.19.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: other. The duty rate will be 5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport