CLA-2-15:S:N:N1:232-877974
Mr. Naren K. Guntunur
MNG Corporation
242 Main Street
Sayreville, NJ 08872
RE: The tariff classification of rice bran oil from India.
Dear Mr. Guntunur:
In your letter dated September 2, 1992 you requested a
tariff classification ruling.
Information was submitted with your initial request dated
August 10, 1992. The subject merchandise is described as oil
extracted from rice bran. The oil has undergone the refining
processes of filtration, dewaxing, distillation, degumming,
alkali refining and bleaching. The oil will be imported in 55
gallon drums and will be used in cooking.
The applicable subheading for the rice bran oil will be
1515.90.4000, 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...other...other. The duty rate will be 5
percent ad valorem.
Articles classifiable under subheading 1515.90.4000, HTS,
which are products of India are entitled to duty free treatment
under the Generalized System of Preferences (GSP) 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 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