CLA-2-15:OT:RR:NC:2:235
Ms. Helen Elaine Trahan
S.F. Rendering Ltd.
45 Fred Thomas Road
Centreville, Nova Scotia
B0P1J0, Canada
RE: The tariff classification of Used Restaurant Grease from Canada
Dear Ms. Trahan:
In your letter dated January 15, 2012, you requested a tariff classification ruling.
You indicate in your letter that the subject product is “restaurant grease” which is used cooking oils that have been collected from restaurants in Canada. The grease may contain trace animal proteins from the meats that the vegetable oils have passed through. You state as one example that: “vegetable oil that has been used to fry a hamburger, may contain beef protein after the drippings have been collected; or restaurant grease may contain chicken protein if collected from chicken fast food restaurant(s), etc.” Some possible uses for the unrefined, cooked restaurant grease are indicated as fertilizer or to control dust on dirt roads.
The applicable subheading for the Used Restaurant Grease will be 1518.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included: Other. The general rate of duty will be 8 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/.
The importation of Used Restaurant Grease is subject to import regulations, and or licensing regulations, which are administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:
United States Department of Agriculture
Animal and Plant Health Inspection Services
Plant Protection and Quarantine
Quarantine Policy Analysis and Support
4700 River Road, Unit 60
Riverdale, Maryland 20737
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