CLA-2-15:RR:NC:SP:232 H84440

Mr. Colin Slyfield
Mead International Ltd.
123 Franklin Road
Freemans Bay
Auckland
New Zealand

RE: The tariff classification of avocado oil from New Zealand

Dear Mr. Slyfield:

In your letter dated August 6, 2001 you requested a tariff classification ruling.

Samples were included with your request. The subject merchandise is described as avocado oil. The oil is produced by cold pressing the flesh of the avocado. The oil is not subjected to any refining processes, and the product contains no added ingredients or preservatives. The merchandise will be imported in 250 milliliter bottles.

The applicable subheading for the avocado oil will be 1515.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other fixed vegetable fats and oils…and their fractions, whether or not refined, but not chemically modified. The rate of duty will be 3.2 percent ad valorem. The subject merchandise is not subject to any license or quota requirements.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration Guidelines & Regulations Branch HFF 314, 200 C Street, SW Washington, D.C. 20204 Tel.# 202-205-5321 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 212-637-7059.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division