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NY 884059




April 5, 1993

CLA-2-15:S:N:N7:240 884059

CATEGORY: CLASSIFICATION

TARIFF NO.: 1518.00.4000

Mr. Mike Rickert
Baker Commodities Inc.
Spokane Division
P.O. Box 11157
Spokane, Washington 99211

RE: The tariff classification of animal fats and vegetable oils from Canada

Dear Mr. Rickert:

In your letter dated March 18, 1993, you requested a tariff classification ruling.

This product is used cooking oil composed of animal fats and vegetable oils to be used in the manufacture of animal feeds.

The applicable HTS subheading for this mixture 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 10 percent ad valorem.

Goods classifiable under subheading 1518.00.4000, HTS, which have originated in the territory of Canada, will be entitled to a 5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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 already been filed, 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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