D83068 D8 Ruling Active

The tariff classification of Tocopherol compositions of T130 and T155.

Issued November 25, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3824.90.2800

Headings: 3824

Product description

You state in your inquiry that imported vegetable oil distillate will be entered into a Foreign Trade Zone (FTZ) and processed into finished Tocopherols (T130 and T155) which are composed of tocopherol, sterols and unsaponifiables. Despite the further processing, T130 and T155 still do not meet the requirements for classification as a vitamin E concentrate under HTS subheading 2936.28.0000. The products do not contain the required percentage of d-alpha tocopherols, nor are the final products (Covoix and Covitol) used for their vitamin activity.

CBP rationale

The applicable subheading for T130 and T155 will be 3824.90.2800, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: other.

Full text

NY D83068 November 25, 1998 CLA-2-38:RR:NC:2:239 D83068 CATEGORY: Classification TARIFF NO.: 3824.90.2800 Mr. John M. Gurley Arent Fox 1050 Connecticut Ave. NW Washington, DC 20036-5339 RE: The tariff classification of Tocopherol compositions of T130 and T155. Dear Mr. Gurley: In your letter dated October 12, 1998, on behalf of your client Henkel Corporation, you requested a tariff classification ruling for Tocopherol compositions of T130 and T155. You state in your inquiry that imported vegetable oil distillate will be entered into a Foreign Trade Zone (FTZ) and processed into finished Tocopherols (T130 and T155) which are composed of tocopherol, sterols and unsaponifiables. Despite the further processing, T130 and T155 still do not meet the requirements for classification as a vitamin E concentrate under HTS subheading 2936.28.0000. The products do not contain the required percentage of d-alpha tocopherols, nor are the final products (Covoix and Covitol) used for their vitamin activity. The applicable subheading for T130 and T155 will be 3824.90.2800, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: other. The rate of duty will be 2.2 cents per kilogram plus 10.8 percent ad valorem. 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 Thomas Brady at (212)466-5747. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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