HQ 088613
June 10,1991
CLA-2 CO:R:C:G 088613 JGH
Mr. T. Ohashi
Fuji Vegetable Oil, Inc.
Westchester Financial Center
11 Martine Ave
White Plains, N.Y. 10606
RE: Classification of Vegetable Oil Fractions
Dear Mr. Ohashi:
Your letter of February 11,1991, concerns the tariff
classification under the Harmonized Tariff Schedules of
the United States ( HTSUS) for vegetable oil fractions.
FACTS:
You state that four types of vegetable oil fractions
will be imported into the United States to be further
processed and sent to manufacturers in Canada for use as
a cocoa butter substitute in making chocolate confections.
The refining process, in general, is said to consist
of degumming and neutralization of the particular oil, then
fractionalization into the hard part (stearin) and the soft
part (olein); next bleaching and deodorization take place;
finally, additives such as tocopheral, citric acid, lecithin
are added in small amounts.
The four products listed are:
1) Palmy, a mixture of Sheanut and Palm oil
stearins, produced in Singapore from
West African Sheanut oil and Malaysian
Palm oil.
-2-
2) Palkena, a fully refined palm kernel
stearin, from Malaysia.
3) Sheanut stearin, from Japan, is the hard
fraction of sheanut oil.
4) Palm oil stearin, a fraction produced in
Singapore.
ISSUE:
Classification of vegetable oil fraction under the HTSUS.
LAW AND ANALYSIS:
The Explanatory Notes to heading 1504, HTSUS, state
that the chapter covers not only vegetable fats or oils and
their fractions, but notes that small amounts of additives,
such as lecithin, starch, coloring, or vitamins are permitted.
HOLDING:
1) Palmy, as a refined mixture of stearins of sheanut
and palm oil, is classifiable under the provision for other
artificial mixtures of two or more of the products provided
for in 1501 to 1515, inclusive, in subheading 1517.90.2080,
HTSUS. The rate of duty is 10 percent ad valorem.
2) Palkena, a fully refined palm kernel stearin, which
is said to be fractionated in Malaysia, is classifiable under
the provision for palm kernel and babassu oil and fractions
thereof, whether or not refined, in subheading 1513.29.00, HTSUS.
It is free of duty.
3) Sheanut stearin (from Japan) is the hard fraction of
sheanut oil. It is classifiable under the provision for other
nut oils in subheading 1515.90.20, HTSUS. It is free of duty.
-3-
4) Palm oil stearin (from Singapore) is classifiable under
the provision for palm oil and its fractions, whether or not
refined, in subheading 1511.90.00, HTSUS, and is free of duty.
Sincerely,
John Durant, Director
Commercial Rulings
6cc A.D. Seaport, N.Y.
2cc CIE
hurley library/peh
088613