CLA-2-29:RR:NC:2:239 A88146

Ms. Margaret Naufahu
Wilson UTC, Inc.
1744 Rollins Road
Burlingame, CA 94010

RE: The tariff classification of Bergafat F-100 from Germany.

Dear Ms. Naufahu:

In your letter dated October 2, 1996, on behalf of your client Vincent Consolidated, you requested a tariff classification ruling for Bergafat F-100 which you have stated is used exclusively for dairy cows as a by-pass fat to increase their energy intake.

The applicable subheading will be 3823.19.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: other. The rate of duty will be 4.1 percent ad valorem.

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 Thomas Brady at 212-466-5747.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division