CLA-2-15:OT:RR:NC:N2:231
Mr. Alejandro Gama
2306 Avenida Costa Este San Diego, CA 92154 United States
RE: The tariff classification of Used Vegetable Oil from Mexico
Dear Mr. Gama:
In your letter dated December 22, 2022, you requested a tariff classification ruling on behalf of your client, Grease Trap Services Corp. (Chula Vista, CA).
The subject merchandise is Residual (Used) Vegetable Oil that is alternatively described as Yellow Fat Vegetable Oil or Yellow Grease. The product is composed of 99 percent oil and 1 percent water. You state that the waste oil, which has not been processed, is not suitable for human consumption and will be used in the production of biodiesel fuel.
The applicable subheading for the Residual (Used) Vegetable 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; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included: Other.” The general duty rate will be 8 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 at https://hts.usitc.gov/current
This merchandise may be 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 merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency (EPA). Information on the TSCA can be obtained by contacting the EPA at Document Control Office (7407M), Office of Pollution Prevention and Toxics (OPPT), Environmental Protection Agency, 1200 Pennsylvania Avenue, N.W., Washington, D.C., 20460, by calling the Toxic Substances Control Act Hotline at 800-471-7127, by e-mailing 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 and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division