CLA-2-15:S:N:N7:232-887489
Mr. Harry Donkor
Degu American Corporation
P.O. Box 560723
Charlotte, N.C. 28256
RE: The tariff classification of vegetable oils from Ghana.
Dear Mr. Donkor:
In your letter dated May 3, 1993 you requested a tariff
classification ruling.
Samples were submitted with your request. The samples were
examined and disposed of. The subject merchandise consists of
coconut oil and lime oil. The coconut oil is produced from the
cooked pulp of the coconut. The lime oil is extracted by
mechanical means from lime seeds. The lime oil is filtered after
it is extracted. The coconut and lime oil will be imported in
drums of 500 kilograms, and both will be used as ingredients in a
cosmetic skin cream.
The applicable subheading for the coconut oil will be
1513.11.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for coconut (copra) oil and its fractions:
crude oil . The duty rate will be free.
The applicable subheading for the lime oil will be
1515.90.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other fixed vegetable fats and oils...and
there fractions, whether or not refined, but not chemically
modified...other...other. The rate of duty will be 5 percent ad
valorem.
Articles classifiable under subheading 1515.90.4000, HTS,
which are products of Ghana 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