CLA-2-15:OT:RR:NC:2:235
Ms. Sandi Siegel
M.E. Day & Co., Inc.
700 W. Virginia St, Suite 300
Milwaukee, WI 53204
RE: The tariff classification of Bergafat HPL-106, Bergafat HTL-306, Bergafat HTL-316, Bergafat T-300, and Bergafat F-100 High C 16:0 from Malaysia and Indonesia
Dear Ms. Siegel:
In your letter you requested a tariff classification ruling on several products on behalf of Berg & Schmidt America, LLC. This request is a follow up to one submitted on January 09, 2013.
In your letter you indicate that all of the instant product will be used as raw materials in animal feed.
The first product is called Bergafat HPL-106. You indicate that it is a lecithinized fat powder. It is stated to contain less than two percent triglyceride content. You describe it as a spray cooled homogenous blend of fractionated palm oil fatty acids. A chemical processing flowchart supplied by you shows several steps, including fractionating, and splitting the chemical to remove the glycerol component.
The second product is called Bergafat HTL-306. You indicate that it is a spray cooled homogenous blend of fractionated palm oil with crude lecithin. You stated that the product contains a triglyceride content of 95 percent. A chemical processing flowchart supplied by you, shows several steps, including fractionating, to separate the palm olein fraction from the palm stearin fraction. The palm olein is removed, and the stearin fraction is warmed, mixed with lecithin and cooled.
The third product is called Bergafat HTL-316. You indicate that it is a spray cooled homogenous blend of fractionated palm oil with de-oiled lecithin. You stated that the product contains a triglyceride content of 90 percent. The manufacturing process is similar to that of the HTL306 with the exception that de-oiled lecithin is used in the mixing stage.
The fourth product is called Bergafat T-300. It is indicated to contain 97 percent triglycerides derived from crude palm oil. The oil is refined, bleached deodorized and fractionated. The palm olein fraction is removed and the remaining fractions are liquefied and cold sprayed.
The fifth product is called Bergafat F-100 High C 16:0. It is indicated to contain 100 percent of free fatty acids derived from crude palm oil. The oil is refined, bleached deodorized and fractionated. The palm olein fraction and the glycerol fractions are removed. The remaining fractions are warmed, liquefied and cold sprayed.
The applicable subheading for the Bergafat HTL-306, Bergafat HTL-316, and the Bergafat T-300, will be 1511.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Palm oil and its fractions, whether or not refined, but not chemically modified: Other. The rate of duty will be Free.
The applicable subheading for the Bergafat HPL-106 and the Bergafat F-100 High C 16:0, will be 3823.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: "Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: industrial monocarboxylic fatty acids; acid oils from refining: other: derived from coconut, palm-kernel or palm oil." The general rate of duty is 2.3 % 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division