CLA-2-15:RR:NC:FC:232 A81779

Mr. Phil Herst
Fuerst Day Lawson (U.S.A.) Ltd.
St. Clare House 30-33
Minories London EC3N 1LN
England

RE: The tariff classification of hydrogenated castor oil from India.

Dear Mr. Herst:

In your letter dated April 3, 1996 you requested a tariff classification ruling.

The subject merchandise is described as hydrogenated castor oil in flake form, which will be packaged in 25 kilogram paper bags.

The applicable subheading for the hydrogenated castor oil will be 1516.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated...whether or not refined, but not further prepared. The rate of duty will be 10.3 cents per kilogram.

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 John Maria at 212-466-5730.

Sincerely,

Roger J. Silvestri
Director,
National Commodity
Specialist Division