CLA-2-27:OT:RR:NC:N1:137
Lisa Carpenter
Charter Brokerage LLC
22762 Westheimer Pkwy., Suite 530
Katy, TX 77450
RE: The tariff classification of renewable jet fuel crude from Finland
Dear Ms. Carpenter:
In your letter dated September 18, 2019 you requested a tariff classification ruling on behalf of your client, Neste US, Inc.
The instant product is referred to as renewable jet fuel crude or renewable diesel type 1 (RJFC). It is described as a hydrotreated vegetable oil (HVO) type of product, manufactured using NEXBTL™ technology developed by NESTE. The documentation presented notes that RJFC is an unfinished product which is not sold as such and does not have a trade name. The RJFC will be further refined into Neste MY Renewable Jet Fuel ™.
You suggest classification in 2710.19.1102, Harmonized Tariff Schedule of the United States (HTSUS). This office disagrees. The instant product is substantially similar to the product described in HQ ruling N258443 dated October 10, 2016. In this ruling, CBP found that the product was a “similar oil” within the meaning of Note 2 to Chapter 27, and thereby classified it in 2710.19.4590, HTSUS.
The applicable subheading for the renewable jet fuel crude will be 2710.19.4590, HTSUS, which provides for Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 percent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils: Other: Other: Mixtures of hydrocarbons not elsewhere specified or included, which contain by weight not over 50 percent of any single hydrocarbon compound: Other. The general rate of duty will be 10.5¢/bbl.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division