CLA-2-15:OT:RR:NC:232
David R. Whetsell
Whetsell Carrier & Co.
P.O. Box 84102
Lexington, SC 29073
RE: The tariff classification of Jatropha Oil from Cameroon
Dear Mr. Whetsell:
In your letter dated April 8, 2008 you requested a tariff classification ruling. A sample of the product was included with your initial request. The samples were sent to our Customs laboratory for analysis. The laboratory has now completed its analysis of this product.
The subject merchandise is described as Jatropha Oil (an inedible vegetable oil produced from the seeds of the Jatropha curcas) which will be imported into the United States in oil storage tanks. Upon entry it will be taken to biodiesel processors where it will be used as feedstock to produce biodiesel B100 for sale in the United States.
According to Customs Laboratory Report no. NY20080648, dated August 20, 2008, the sample is a yellow oily liquid (a vegetable oil) that has not been chemically modified.
The applicable subheading for the Jatropha Oil will be 1515.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified, Other: Other…Other. The rate of duty will be 3.2 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/.
Articles classifiable under subheading 1515.90.8090, HTS, which are products of Cameroon may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP".
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 telephone number (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 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 Frank Troise at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division