CLA-2-15:OT:RR:NC:N2:231
Peter Quinter, Esq
Gunster
600 Brickell Avenue
Unit 3500
Miami, FL 33131
RE: The tariff classification of Esterified Oil from Costa Rica
Dear Mr. Quinter:
In your letter dated October 31, 2022, requested a tariff classification ruling on behalf of Pacific Biofuel Company Limited (Puntarenas, Costa Rica).
The subject product is used soybean oil that has undergone an esterification process. You state that the instant product will be used for the production of biodiesel as an energy source for the production of soap and other cosmetic preparations, for agricultural purposes, and many other industrial and chemical purposes. The Esterified Soybean Oil will be imported in 21 cubic meter (M³) flexi tanks.
The applicable subheading for the Esterified Soybean Oil will be 1516.20.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Animal or vegetable fats and oil and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared: Other.” The rate of duty will be 8.8 cents per kilogram.
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 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