CLA-2-23:OT:RR:NC:N2:231
Mr. Kofi Debrah
Oko Forests
16 Bank Quarters Road
Accra, Ghana
RE: The tariff classification of Deoiled Shea Nuts from Ghana
Dear Mr. Debrah:
In your letter dated August 3, 2020, you requested a tariff classification ruling on behalf of your client, Ghana Nuts (Techiman, Ghana).
The subject merchandise is a powdered residue resulting from the extraction of oil from shea nuts. The prospective import is intended for use as a renewable energy source. In your letter, you suggested classification of the product in heading 1207 which provides for “Other oil seeds and oleaginous fruits, whether or not broken.” We disagree. The product at issue has been processed beyond the scope of the aforementioned heading.
The applicable subheading for the Deoiled Shea Nuts will be 2306.90.0150, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305: Other: Other.” The rate of duty will be 0.32 cents per kilogram.
Articles classifiable under subheading 2306.90.0150, HTSUS, which are products of Ghana, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP.”
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/.
Importations of this merchandise may be subject to regulations administered by administered by the United States Department of Agriculture (USDA). Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location:
U.S. Department of Agriculture
Animal and Plant Health Inspection Service (APHIS)
Plant Protection and Quarantine Permit Unit
4700 River Road, Unit 136
Riverdale, MD 20737-1236
Telephone: (877) 770-5990
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division