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NY E82255




August 3, 1999

CLA-2-15:RR:NC:SP:232 E82255

CATEGORY: CLASSIFICATION

TARIFF NO.: 1515.90.2000

Mr. Paul Fedec, Ph.D.
POS Pilot Plant Corp.
118 Veterinary Road
Saskatoon, SK., Canada S7N 2R4

RE: The tariff classification of Kukui Nut Oil from Canada

Dear Mr. Fedec:

In your letter dated June 25, 1999 you requested a tariff classification ruling. Your request also asks for the country of origin for marking purposes of the products.

You indicate that oil pressed from Kukui nuts, which are grown in Hawaii, will be refined and shipped from the United States to Canada to be deodorized. The oil will then have Vitamin C and mixed tocopherols (Vitamin E) added as antioxidants. The oil will be packaged in 55 gallon drums or in 5 gallon plastic pails and shipped to the United States. The product will be used as a topical application skin oil or in a formulation of skin lotion/cream. You indicate that crude Kukui oil may also be shipped from the United States to Canada where it will be bleached and deodorized. It is assumed that the antioxidants will also be added to this oil, and that the product will be packaged and used the same manner as the refined oil.

The applicable subheading for the deodorized Kukui nut oil and for the bleached and deodorized Kukui nut oil will be 1515.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other fixed vegetable fats and oilsand their fractions, whether or not refined, but not chemically modifiedother: nut oils. The rate of duty will be free.

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

Your inquiry also requests a ruling on the country of origin marking requirements for the imported articles which are processed in a NAFTA country prior to being imported into the U.S. A marked sample was not submitted with your letter for review.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.

The country of origin marking requirements for a "good of a NAFTA country" are also determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the appropriate Customs Regulations. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in Part 102, Customs Regulations. The marking requirements of these goods are set forth in Part 134, Customs Regulations.

Section 134.45(a)(2) of the regulations, provides that "a good of a NAFTA country may be marked with the name of the country of origin in English, French or Spanish. Section 134.1(g) of the regulations, defines a "good of a NAFTA country" as an article for which the country of origin is Canada, Mexico or the United States as determined under the NAFTA Marking Rules.

You state that the imported Kukui oil products are processed in a NAFTA country "Canada" prior to being imported into the U.S. Since, "Canada" is defined under 19 CFR 134.1(g), as a NAFTA country, we must first apply the NAFTA Marking Rules in order to determine whether the imported Kukui oil products are goods of a NAFTA country", and thus subject to the NAFTA marking requirements.

Part 102 of the regulations, sets forth the "NAFTA Marking Rules" for purposes of determining whether a good is a good of a NAFTA country for marking purposes. Section 102.11 of the regulations, sets forth the required hierarchy for determining country of origin for marking purposes.

Applying the NAFTA Marking Rules set forth in Part 102 of the regulations to the facts of this case, we find that the imported Kukui oil products are goods of the "United States" for marking purposes, since they satisfy the requirements of Section 102.11(b)(1). Therefore, they are not required to be marked with the country of origin for Customs marking purposes.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 CFR Part 181).

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 John Maria at 212-637-7059.

Sincerely,

Robert B. Swierupski
Director,

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