CLA-2-15:OT:RR:NC:N5:231
Mr. Scott Dennis
Star Energy LLC
848 North Rainbow Blvd.
Suite No. 4121
Las Vegas, NV 89107
RE: The tariff classification of Used Cooking Oil from Canada
Dear Mr. Dennis:
In your letter dated March 29, 2025, you requested a tariff classification ruling on behalf of your client,
Roslin Enterprises (Princeton, Ontario, Canada).
The subject merchandise is Used Cooking Oil. It is described as yellow in color, and as a cooking oil
blended with animal fat tallow and corn oil. You state that the oil is sourced from restaurants or food service
businesses or rendering facilities located in Canada. The tallow component is derived from mixed animal
species, including from avian, bovine, and porcine origins. The product is intended for use as an ingredient
in the production of biofuel for energy products.
The applicable subheading for the above-stated Used Cooking Oil will be 1518.00.4000, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for: “Animal, vegetable or microbial 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 rate of duty will be 8 percent ad valorem.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At
the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to
subheading 1518.00.4000, HTSUS, listed above. Articles that are entered free of duty under the terms of
general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set
forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be
subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered
duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to
subheading 1518.00.4000, HTSUS.
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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. ?This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). ?This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
?Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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, please contact
National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division