CLA-2-15:RR:NC:SP:232 B82859

Ms. Anita Kuo
Allchem Industries, Inc.
4001 Newberry Road
Gainesville, FL 32607

RE: The tariff classification of Epoxidized Soybean Oil from Brazil and Taiwan.

Dear Ms. Kuo:

In your letter dated February 27, 1997, you requested a tariff classification ruling.

You submitted a sample and descriptive literature with your request. The merchandise in question is stated to be epoxidized soybean oil. Laboratory tests have verified that this product is epoxidized triglycerides, also known as epoxidized soybean oil, and supplied the relevant CAS Numbers: 8013-07-8, 9036-74-2, 11114-05-9, 37260-67-5, and 68333-67-4. The product will be imported in 200 kg iron drums for use as a polyvinyl chloride co-stabilizer/plasticizer or as a plasticizer for printing inks.

The applicable subheading for the epoxidized soybean oil will be 1518.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included: Other. The duty rate will be 9 percent ad valorem.

Articles classifiable under subheading 1518.00.4000, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this 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,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division