The tariff classification of "100% Palm Oil Based Shortening" from Malaysia

N097198 March 16, 2010 CLA-2-15:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1517.90.9090 Mr. Jayson Gispan Coppersmith Inc. 434 Rozzi Place South San Francisco, CA 94080 RE: The tariff classification of “100% Palm Oil Based Shortening” from Malaysia Dear Mr. Gispan: In your letter dated March 10, 2010 you requested a tariff classification ruling. The subject merchandise is described as “100% Palm Oil Based Shortening”. It is said to contain refined palm oil and refined palm stearin with no additives. According to the information presented, the following manufacturing process takes place in Malaysia. The refined palm oil and refined palm stearin (ratio 90:10) are thoroughly mixed in a blending tank. The blending oils are then rapidly cooled in a scraped surface heat exchanger. The heat exchanger textures the product, adding value to it and transforms the mixture into a preparation commonly used as a fat ingredient in a variety of baked goods. The cooled shortening is then immediately packed into 50-lb cartons which are lined with polyethylene bags. The applicable subheading for the 1517.90.9090 will be which provides for Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter...other...other...other...other. The duty rate will be 8.8 cents per kilogram. 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 merchandise is 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 Frank Troise at (646) 733-3031. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division