NY 856734
NOV 09 1990
CLA-2-15:S:N:N1:240 856734
Mr. J. Roger Erwin
The Procter & Gamble Company
2 Procter & Gamble Plaza
Cincinnati, Ohio 45202-3314
RE: The tariff classification of vegetable oil foots from Canada
Dear Mr. Erwin:
In your letter dated September 20, 1990, you requested a
tariff classification ruling. This letter will be given
confidential treatment based on the facts you supplied to support
your claim for exemption from disclosure.
The applicable HTS subheading for the vegetable oil foots
will be 1522.00.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for Degras; residues resulting from
the treatment of fatty substances or animal or vegetable waxes.
The duty rate will be 6 percent ad valorem.
Goods classifiable under subheading 1522.00.0000, HTS,
which have originated in the territory of Canada, will be
entitled to a 4.8 percent ad valorem rate of duty under the
United States-Canada Free Trade Agreement (FTA) upon compliance
with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have already been filed, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport