NY 863261
MAY 16 1991
CLA-2-15:S:N:N1:232-863261
Ms. Carol M. Tillman
Inter-Maritime Forwarding Co. Inc.
1031 West Manchester Boulevard #6
Inglewood, CA 90301
RE: The tariff classification of various vegetable oil products
from Indonesia.
Dear Ms. Tillman:
In your letter dated May 3, 1991, on behalf of Mr. Benny
Widjaja Wiguna, you requested a tariff classification ruling.
Information was submitted with your initial request dated
January 11, 1991, and additional information was received on
March 18, 1991. Bimoli is described as 100 percent refined,
bleached, and deodorized liquid palm olein. It will be used as a
cooking oil. Simas White Fat (Shortening) contains 25 percent
refined, bleached, and deodorized palm oil stearin, 73 percent
refined, bleached, and deodorized palm oil, and 2 percent coconut
oil. This product will be used as a shortening for cakes,
icings, and sweet dough. Simas Margarine contains a blend of
vegetable oils, and will be used in sweet breads, cookies, and
cakes. Simas White Fat (Shortening) is a blend of vegetable oils
used as a bakery shortening
The applicable subheading for the Bimoli will be
1511.90.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for palm oil and its fractions, whether or
not refined, but not chemically modified: other. The duty rate
will be free.
The applicable subheading for the Simas White Fat
(Shortening) will be 1517.90.2040, Harmonized Tariff Schedule of
the United States (HTS), which provides for margarine; edible
mixtures or preparations of animal or vegetable fats or oils or
of fractions of different fats or oils of this
chapter...other...artificial mixtures of two or more of the
products provided for in headings 1501 to 1515,
inclusive...other...baking or frying fats...wholly of vegetable
oils. The duty rate will be 10 percent ad valorem.
Articles classifiable under subheading 1517.90.2040, HTS,
which are products of Indonesia, are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
Your inquiry does not provide enough information for us to
give a classification ruling on the Simas Margarine and the Simas
Baker's Fat (Shortening). Your request for a classification
ruling should include a breakdown of all of the ingredients by
weight, and all of the processing steps, similar to the
information submitted for the Bimoli, and the Simas White Fat.
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 been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport