CLA-2-15:RR:NC:SP:232 L81481
Mr. Radiem Velasco
Mt. Mayon Living Products, LLC
8 Klee Court
East Windsor, NJ 08520
RE: The tariff classification of Coconut Oil from the Philippines
Dear Mr. Velasco:
In your letter dated December 9, 2004, you requested a tariff classification ruling.
You submitted descriptive literature with your request. The subject merchandise is pure coconut oil that will be imported for use in cooking and baking. The product is said to be cold pressed, unrefined, unbleached, non-hydrogenated, and to have no additives or chemical preservatives. It will be imported in various sizes of glass and/or plastic containers.
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), palm kernel or babassu oil, and fractions thereof, whether or not refined, but not chemically modified: Coconut (copra) oil and its fractions: Crude oil. The duty rate will be free.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 John Maria at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division