A89897 A8 Ruling Active

The tariff classification of Shea Butter from the Ivory Coast.

Issued December 10, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1515.90.2000

Headings: 1515

Product description

The tariff classification of Shea Butter from the Ivory Coast.

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 A89897 December 10, 1996 CLA-2-15:RR:NC:2:232 A89897 CATEGORY: Classification TARIFF NO.: 1515.90.2000 Mr. Mac M. Traore Mac Communications Network Inc. PO Box 4827 Silver Spring, MD 20914 RE: The tariff classification of Shea Butter from the Ivory Coast. Dear Mr. Traore: In your letter dated November 25, 1996, on behalf of Genuine Virgin Aloe (GVA) Products of San Luis Obispo, California, you requested a tariff classification ruling. You submitted descriptive literature with your request. The merchandise in question is stated to be a soft paste, karite (shea) butter, which is obtained from sun-drying, grinding, separating, and cold-pressing the nuts of a karite (shea) tree. This product will be imported in bulk and will be used as a basis for moisturizers. 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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