The tariff classification of "100% Palm Fat Blend" from Malaysia

N097199 March 16, 2010 CLA-2-15:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1511.90.0000 Mr. Jayson Gispan Coppersmith Inc. 434 Rozzi Place South San Francisco, CA 94080 RE: The tariff classification of “100% Palm Fat Blend” 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 Fat Blend” and is said to contain refined palm oil and refined palm stearin with additives BHA and BHT. According to the information presented, the following manufacturing process takes place in Malaysia. The refined palm oil and refined palm stearin (ratio of 90:10) are thoroughly mixed in a blending tank. Antioxidants BHA (100 ppm) and BHT (100 ppm) are then closed into the blended fat. The blend is then immediately packed into 50-lb cartons which are lined with polyethylene bags. The “100% Palm Fat Blend” is commonly used for frying food and as a fat ingredient in a variety of baked goods. The applicable subheading for the “100% Palm Fat Blend” will be 1511.90.000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for palm oil and its fractions, whether or not refined, but not chemically modified...other. The rate of duty will be free. 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