M85433 M8 Ruling Active

The tariff classification of "Off Specification" Biodiesels from various countries.

Issued September 13, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3824.90.4020

Headings: 3824

Product description

You state in your inquiry that the first product has an ester content that is greater than 96.5 percent and a total monoglyceride, diglyceride and triglyceride content of 2.24 percent. The second product has an ester content that is equal to or greater than 96.5 percent and an iodine value of 125-170 , and the third has an ester content that is equal to or greater than 96.5 percent and a methanol content of .25 percent. All are produced from canola, castor, coconut, palm, palm kernel, rapeseed, soybean oils, waste vegetable oil and tallow derived from animal fats.

CBP rationale

The applicable subheading for the three biodiesels will be 3824.90.4020, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other: Fatty substances of animal or vegetable origin and mixtures thereof: Mixtures of fatty acid esters.

Full text

NY M85433 September 13, 2006 CLA-2-38:RR:NC:2:239 M85433 CATEGORY: Classification TARIFF NO.: 3824.90.4020 Mr. John S. Rode Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of “Off Specification” Biodiesels from various countries. Dear Mr. Rode: In your letter dated July 31, 2006, on behalf of your client Kolman Petrochemicals Americas, Inc., you requested a tariff classification ruling for three biodiesel products which you state do not conform to American Society for Testing and Materials (ASTM) or European Norm (EN) standards. You state in your inquiry that the first product has an ester content that is greater than 96.5 percent and a total monoglyceride, diglyceride and triglyceride content of 2.24 percent. The second product has an ester content that is equal to or greater than 96.5 percent and an iodine value of 125-170 , and the third has an ester content that is equal to or greater than 96.5 percent and a methanol content of .25 percent. All are produced from canola, castor, coconut, palm, palm kernel, rapeseed, soybean oils, waste vegetable oil and tallow derived from animal fats. The applicable subheading for the three biodiesels will be 3824.90.4020, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other: Fatty substances of animal or vegetable origin and mixtures thereof: Mixtures of fatty acid esters. The general rate of duty will be 4.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Richard Dunkel at 646-733-3032. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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