CLA-2-15:OT:RR:NC:2:235
Ms. Ricki Duran
American Lamprecht
700 Rockaway Tpke #303a
Lawrence, NY 11559
RE: The tariff classification of Marula Oil
Dear Ms. Duran:
In your letter dated November 28, 2012, you requested a tariff classification ruling.
The subject product is called Marula Oil. It is stated to be obtained from the nuts of the Sclerocarya birrea tree. The common name of the tree is the Marula Tree. The processing of the nut kernel to obtain the oil as per our phone conversation is minimal. It is a cold pressed, crude filtered, natural oil product. You indicate that “all products are unfinished products used in and for the manufacture of skin care, moisture care, perfume, lipstick, make up etc.”
The applicable subheading for the Marula Oil will be 1515.90.2100, 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; Nut Oils. 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,
Thomas J. Russo
Director
National Commodity Specialist Division