CLA-2-38:RR:NC:2:239 C81493
Mr. Peter Kalustian
Peter Kalustian Associates, Inc.
239 Reserve Street
Boonton, NJ 07005-1301
RE: The tariff classification of a methyl ester of palm kernel oil from Malaysia, Singapore, Indonesia, or The Philippines.
Dear Mr. Kalustian:
In your letter dated November 5, 1997, on behalf of your client Heish Detergents, you requested a tariff classification ruling for two products of methyl esters. They are derived from palm oil or palm stearate base fats and converted to methyl esters by esterification and/or transesterification.
The applicable subheading for both products will be 3824.90.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: other. The rate of duty will be 4.6 percent ad valorem.
Articles classifiable under subheading 3824.90.4020 HTS, which are products of the Philippines or Indonesia, 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 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division