CLA-2-15:OT:RR:NC:2:235
Mr. Chris Mury
Jagro Customs Brokers Inc.
750 Walnut Avenue
Cranford NJ, 07016
RE: The tariff classification of various Kame® cooking oils from Singapore
Dear Mr. Mury:
In your letter dated January 21, 2011, you requested a tariff classification ruling on behalf of your client Panos Brands Inc.
At our request you submitted samples of each type of cooking oil for our review. The instant products are as follows:
1) Kame® Pure Sesame Oil: Ingredients - Pure toasted Sesame Oil
2) Kame® Stir Fry Oil: Ingredients - Canola Oil, Garlic Oil, Lemongrass Oil, Ginger Oil
3) Kame® Blended Sesame Oil: Ingredients - Toasted Sesame Oil, Canola Oil
4) Kame® Hot Chili Flavored Oil: Ingredients - Canola Oil, Chili Extract, Sesame Oil
The applicable subheading for the Kame® Pure Sesame Oil will be 1515.50.0000, 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: Sesame oil and its fractions.” The general rate of duty will be 0.68 cents per kilogram.
The applicable subheading for the Kame® Blended Sesame Oil, and the Kame® Stir Fry Oil will be 1517.90.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Margarine; edible mixtures or preparations of animal or vegetable fats or oils or fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516…Other: Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive: Other: Salad and cooking oils”. The general rate of duty will be 8 percent ad valorem.
The applicable subheading for the Kame® Hot Chili Flavored Oil will be 2103.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Sauces and preparations therefor; mixed condiments and (con.) mixed seasonings; mustard flour and meal and prepared mustard (con.): Other: Other: mixed condiments and mixed seasonings: mixed condiments and mixed seasonings described in additional U.S. note 3 to this chapter: Other.” The general rate of duty will be 6.4 percent ad valorem.
The merchandise subject to this ruling may be entitled to duty free treatment under the United States-Singapore Free Trade Agreement upon compliance with all applicable regulations. Additional information pertaining to this agreement can be found on the Customs Web site at www.cbp.gov.
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.
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 Paul Hodgkiss at (646) 733-3046.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division