4 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of “Palm Fat Blend Cake Icing” from Malaysia
Issued August 12, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N176276 (August 12, 2011)
Tariff classification
HTS codes: 1511.90.0000
Headings: 1511
Product description
The subject product called, “Palm Fat Blend Cake Icing” is imported from Malaysia. It is imported in fifty pound plastic bags or in bottles. It is stated to be a refined Palm oil and Palm stearin mixture. You indicate in your letter that the product is not hydrogenated, esterified, or chemically modified. The manufacturing process for the instant product is as follows: the Palm fruit is harvested and pressed to extract a crude Palm oil. It is further refined via various processes which include degumming, pre-bleaching, de-acidification and deodorization. The resulting (refined, bleached, deodorized) RBD Palm oil is then mixed with 3.5 percent Palm oil stearin to obtain the finished product.
CBP rationale
The applicable subheading for the “Palm Fat Blend Cake Icing” will be 1511.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for palm oil and its fractions, whether or not refined, but not chemically modified.
Full text
N176276 August 12, 2011 CLA-2-15:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 1511.90.0000 Mr. Stephen S. Spraitzar Law Offices, George R. Tuttle- A Professional Corporation One Embarcadero Center, Suite 730 San Francisco, CA 94111-4044 RE: The tariff classification of “Palm Fat Blend Cake Icing” from Malaysia Dear Mr. Spraitzer: In your letter dated July 14, 2011, you requested a tariff classification ruling. The subject product called, “Palm Fat Blend Cake Icing” is imported from Malaysia. It is imported in fifty pound plastic bags or in bottles. It is stated to be a refined Palm oil and Palm stearin mixture. You indicate in your letter that the product is not hydrogenated, esterified, or chemically modified. The manufacturing process for the instant product is as follows: the Palm fruit is harvested and pressed to extract a crude Palm oil. It is further refined via various processes which include degumming, pre-bleaching, de-acidification and deodorization. The resulting (refined, bleached, deodorized) RBD Palm oil is then mixed with 3.5 percent Palm oil stearin to obtain the finished product. You state that the product is not emulsified and no other ingredients or additives are present in the finished product. The item is used as an ingredient in the production of cake icing and tortilla shells. The applicable subheading for the “Palm Fat Blend Cake Icing” will be 1511.90.0000, 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 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
More rulings on the same tariff codes
The tariff classification of Bergafat HPL-106, Bergafat HTL-306, Bergafat HTL-316, Bergafat T-300, and Bergafat F-100 High C 160 from Malaysia and Indonesia
The tariff classification of Maximizer 100 RBD Palm Stearin from Indonesia. Correction to Ruling Number N239208
The tariff classification of Maximizer 100 RBD Palm Stearin from Indonesia
The tariff classification of SansTrans 39 and SansTrans Doughnut Fry P from Malaysia
The tariff classification of "100% Palm Fat Blend" from Malaysia
The tariff classification of various food products from Nigeria
The tariff classification of "Mehco" palm oil from Cameroon.
The tariff classification of various food products from Cameroon.
The tariff classification of various vegetable oil productsfrom Indonesia.
Follow N176276
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.