CLA-2-15:OT:RR:NC:2:235
Mr. Stephen S. Spraitzar
Law Offices, George R. Tuttle- A Professional Corporation
One Embarcadero Center, Suite 730
San Francisco, CA 94111-4044
RE: The tariff classification of “Palm Fat Blend Cake Icing” from Malaysia
Dear Mr. Spraitzer:
In your letter dated July 14, 2011, you requested a tariff classification ruling.
The subject product called, “Palm Fat Blend Cake Icing” is imported from Malaysia. It is imported in fifty pound plastic bags or in bottles. It is stated to be a refined Palm oil and Palm stearin mixture. You indicate in your letter that the product is not hydrogenated, esterified, or chemically modified.
The manufacturing process for the instant product is as follows: the Palm fruit is harvested and pressed to extract a crude Palm oil. It is further refined via various processes which include degumming, pre-bleaching, de-acidification and deodorization. The resulting (refined, bleached, deodorized) RBD Palm oil is then mixed with 3.5 percent Palm oil stearin to obtain the finished product. You state that the product is not emulsified and no other ingredients or additives are present in the finished product. The item is used as an ingredient in the production of cake icing and tortilla shells.
The applicable subheading for the “Palm Fat Blend Cake Icing” will be 1511.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for palm oil and its fractions, whether or not refined, but not chemically modified...other. The rate of duty will be free.
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