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NY 863261

MAY 16 1991

CLA-2-15:S:N:N1:232-863261

CATEGORY: CLASSIFICATION

TARIFF NO.: 1511.90.0000; 1517.90.2040

Ms. Carol M. Tillman
Inter-Maritime Forwarding Co. Inc.
1031 West Manchester Boulevard #6
Inglewood, CA 90301

RE: The tariff classification of various vegetable oil products from Indonesia.

Dear Ms. Tillman:

In your letter dated May 3, 1991, on behalf of Mr. Benny Widjaja Wiguna, you requested a tariff classification ruling.

Information was submitted with your initial request dated January 11, 1991, and additional information was received on March 18, 1991. Bimoli is described as 100 percent refined, bleached, and deodorized liquid palm olein. It will be used as a cooking oil. Simas White Fat (Shortening) contains 25 percent refined, bleached, and deodorized palm oil stearin, 73 percent refined, bleached, and deodorized palm oil, and 2 percent coconut oil. This product will be used as a shortening for cakes, icings, and sweet dough. Simas Margarine contains a blend of vegetable oils, and will be used in sweet breads, cookies, and cakes. Simas White Fat (Shortening) is a blend of vegetable oils used as a bakery shortening

The applicable subheading for the Bimoli will be 1511.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for palm oil and its fractions, whether or not refined, but not chemically modified: other. The duty rate will be free.

The applicable subheading for the Simas White Fat (Shortening) will be 1517.90.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter...other...artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive...other...baking or frying fats...wholly of vegetable oils. The duty rate will be 10 percent ad valorem.

Articles classifiable under subheading 1517.90.2040, HTS, which are products of Indonesia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling on the Simas Margarine and the Simas Baker's Fat (Shortening). Your request for a classification ruling should include a breakdown of all of the ingredients by weight, and all of the processing steps, similar to the information submitted for the Bimoli, and the Simas White Fat.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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