CLA-2-15:OT:RR:NC:2:235
Ms. Sandi Siegel
M.E. Day & Co., Inc.
700 W. Virginia St, Suite 300
Milwaukee, WI 53204
Dear Ms. Siegel:
RE: The tariff classification of Bergacare SB Fair for Life from Ghana
Dear Ms. Siegel:
In your letter dated January 09, 2013 you requested a tariff classification ruling on behalf of Berg & Schmidt America, LLC.
The instant product is called Bergacare SB C. It is also known as Butyrospermum Parkii Butter (CAS # 194043-92-0). Chemically it is a vegetable fat obtained from the Shea Nut. The product consists of approximately 95 percent triglycerides. In a follow up email you indicated that the product is not chemically modified. Based on the specification sheet provided with your request, the product appears to be a refined vegetable fat/oil. It will be used as an ingredient in various personal care products.
The applicable subheading for the Bergacare SB 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