CLA-2-38:RR:E:NC:2:239

Mr. Richard Fell
Doe & Ingalls of Florida
9940 Currie Davis Drive, Suite 133
Tampa, FL 33619

RE: The tariff classification of Policosanol from Brazil

Dear Mr. Fell:

In your letter dated December 6, 2006, you requested a tariff classification ruling for Policosanol which you have stated may be used as a nutritional supplement. Policosanol, imported in bulk form, is composed of over 70% 1-Octacosanol with lower concentrations of tetracosanol, hexacosanol, heptacosanol and nonacosanol. It is a mixture of alcohols derived from fatty substances of vegetable origin. The applicable subheading will be 3823.70.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for industrial fatty alcohols: derived from fatty substances of animal or vegetable origin: other. The rate of duty will be 2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Richard Dunkel at 646-733-3032.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division