The tariff classification of Shea Butter from Ghana.
Issued June 11, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1515.90.2000
Headings: 1515
Product description
You submitted descriptive literature with your request. The merchandise in question is shea butter which is obtained from grinding, cooking, straining, and cooling the nuts of a shea tree. This solid will be imported in 160 pound containers and will be used as a basis for cosmetics.
CBP rationale
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 oils, (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: Other: Nut oils.
Full text
NY A84097 June 11, 1996 CLA-2-15:RR:NC:FC:232 A84097 CATEGORY: Classification TARIFF NO.: 1515.90.2000 Mr. Harry J. Donker Degu American Corporation P.O. Box 560723 Charlotte, NC 28256 RE: The tariff classification of Shea Butter from Ghana. Dear Mr. Donker: In your letter dated May 21, 1996, you requested a tariff classification ruling. You submitted descriptive literature with your request. The merchandise in question is shea butter which is obtained from grinding, cooking, straining, and cooling the nuts of a shea tree. This solid will be imported in 160 pound containers and will be used as a basis for cosmetics. 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 oils, (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: Other: 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 this 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 212-466-5730. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division
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