CLA-2-15:OT:RR:NC:N2:235

Mr. Noel T. Clark
Excalibur Lipid Technology, Inc.
5050 Poplar Avenue
Suite 1435
Memphis, TN 38157

RE: The tariff classification of Hydrogenated Castor Oil Flakes from India and Brazil.

Dear Mr. Clark:

In your letter dated August 16, 2011, you requested a tariff classification ruling.

The subject article is hydrogenated castor oil in flake form intended for lubrication applications.

The applicable subheading for the Hydrogenated Castor Oil flakes will be 1516.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated…whether or not refined but not further prepared. The rate of duty will be 8.8cts/kilogram.

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 http://www.usitc.gov/tata/hts/.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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 Paul Hodgkiss at (646) 733-3046.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division