The tariff classification of avocado oil from New Zealand
Issued August 21, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 1515.90.4090
Headings: 1515
Product description
Samples were included with your request. The subject merchandise is described as avocado oil. The oil is produced by cold pressing the flesh of the avocado. The oil is not subjected to any refining processes, and the product contains no added ingredients or preservatives. The merchandise will be imported in 250 milliliter bottles.
CBP rationale
The applicable subheading for the avocado oil will be 1515.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other fixed vegetable fats and oils…and their fractions, whether or not refined, but not chemically modified.
Full text
NY H84440 August 21, 2001 CLA-2-15:RR:NC:SP:232 H84440 CATEGORY: Classification TARIFF NO.: 1515.90.4090 Mr. Colin Slyfield Mead International Ltd. 123 Franklin Road Freemans Bay Auckland New Zealand RE: The tariff classification of avocado oil from New Zealand Dear Mr. Slyfield: In your letter dated August 6, 2001 you requested a tariff classification ruling. Samples were included with your request. The subject merchandise is described as avocado oil. The oil is produced by cold pressing the flesh of the avocado. The oil is not subjected to any refining processes, and the product contains no added ingredients or preservatives. The merchandise will be imported in 250 milliliter bottles. The applicable subheading for the avocado oil will be 1515.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other fixed vegetable fats and oils…and their fractions, whether or not refined, but not chemically modified. The rate of duty will be 3.2 percent ad valorem. The subject merchandise is not subject to any license or quota requirements. Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Guidelines & Regulations Branch HFF 314, 200 C Street, SW Washington, D.C. 20204 Tel.# 202-205-5321 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 212-637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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