The tariff classification of waste vegetable oil from Canada

NY L83320 March 30, 2005 CLA-2-15:RR:NC:SP:232 L83320 CATEGORY: Classification TARIFF NO.: 1518.00.4000 Mr. Jamal Ahmed Farrow International Trade Consulting 5397 Eglinton Avenue West Suite 220 Toronto, Ontario M9c 5K6 RE: The tariff classification of waste vegetable oil from Canada Dear Mr. Ahmed: In your letter dated March 3, 2005, on behalf of Topia Energy Inc., you requested a tariff classification ruling. Information was submitted with your initial request dated January 6, 2005. The subject merchandise is described as vegetable oil that has been used for deep frying in a food service facility. The waste vegetable oil contains mainly soy oil and canola oil with water and food particles. The water and food particles do not exceed 10 percent of the product. The waste oil has not been processed and is not edible. The product will be shipped to the United States by truck or rail, and will be used in the production of Biodiesel fuel. The applicable subheading for the waste vegetable oil will be 1518.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulfurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included: Other. The general duty rate will be percent 8 percent ad valorem. This merchandise may be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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, National Commodity Specialist Division