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