The tariff classification and Country of Origin Marking of Frychef Oil from the United Kingdom

N164064 May 18, 2011 CLA-2-15:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 1517.90.2040 Mr. Stephen G. Ross Imexsys Inc. 181 S. Franklin Avenue Suite 308 Valley Stream, NY 11581 RE: The tariff classification and Country of Origin Marking of Frychef Oil from the United Kingdom Dear Mr. Ross: In your letter dated May 4, 2011 you requested a tariff classification ruling on behalf of US Food Group. The subject product is a blend of 70 Percent Palm Oil and 30 Percent Rapeseed Oil. You state that the Palm Oil will be sourced from Malaysia and Indonesia, and the Rapeseed Oil will be sourced from the European Union. Your letter indicates that the oil will be filtered and blended in the United Kingdom. Dimethyl Polysiloxane (a flow agent) will be added to the mixture. The finished product will be packaged into a 15.14 liter plastic bag inside a cardboard box. The intended use for the oil blend will be for frying foods. The applicable subheading for the Palm Oil and Rapeseed Oil blend will be 1517.90.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Margarine; edible mixtures or preparations of animal or vegetable fats or oils…Other: Artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusive: Baking or frying fats: Wholly of vegetable oils.” The general rate of duty will be 8 percent ad valorem. Your letter also requests a determination on the Country of Origin of the imported product. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The "country of origin" is defined in 19 CFR 134.1(b) as "the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the 'country of origin' within the meaning of this part. For tariff purposes, the courts have held that a substantial transformation occurs if a new and different article emerges having a distinctive name, character or use. Applying the provisions of Part 134 to the instant product we find that the imported Fry Chef Oil is a good of the United Kingdom for marking purposes. 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 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 Paul Hodgkiss at (646) 733-3046. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division