NY J87427 - The tariff classification of shea butter and coconut oil from Togo - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J87406 - NY J87452 > NY J87427

Previous Ruling Next Ruling
NY J87427

July 29, 2003

CLA-2-15:RR:NC:SP:232 J87427

CATEGORY: CLASSIFICATION

TARIFF NO.: 1513.11.0000; 1515.90.2000

Mr. Olowo-n’djo Tchala
Agbanga Karite
PO Box 74405
Davis, CA 95617

RE: The tariff classification of shea butter and coconut oil from Togo

Dear Mr. Tchala:

In your letter dated July 8, 2003 you requested a tariff classification ruling.

The subject merchandise is described as unrefined shea butter and unrefined coconut oil. The shea butter is manually extracted from the nut of the shea tree. The coconut oil is also manually extracted and not further refined. Both products will be used as ingredients in soaps, lotions and other cosmetics

The applicable subheading for the coconut oil will be 1513.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Coconut oil (copra), palm kernel or babassu oil, and fractions thereof, whether or not refined, but not chemically modified: coconut (copra) oil and its fractions: crude oil. The rate of duty will be free.

The applicable subheading for the shea butter 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).

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 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: