The tariff classification of B100 Biodiesel from Canada
Issued August 15, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N226639 (August 15, 2012)
Tariff classification
HTS codes: 3826.00.1000
Headings: 3826
Product description
As indicated in your request, the product is composed of mono-alkyl methyl esters of long chain fatty acids derived from fatty substances which undergoes a transesterification reaction with methanol, using a catalyst (sodium methylate). You further state that the imported product conforms to the American Society for Testing and Materials (ASTM D6751).
CBP rationale
The applicable subheading will be 3826.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Biodiesel and mixtures thereof, not containing or containing less than 70 percent by weight petroleum oils or oils obtained from bituminous materials: Biodiesel not containing petroleum oils or oils obtained from bituminous materials (B100).
Full text
N226639 August 15, 2012 CLA-2-38:OT:RR:NC:N2:239 CATEGORY: Classification TARIFF NO.: 3826.00.1000 Ms. Pat Reid Methes Energies Canada Inc. Unit 5, 4170 Sladeview Crescent Mississauga, Ontario L5L 0A1 RE: The tariff classification of B100 Biodiesel from Canada Dear Ms. Reid In your letter dated July 17, 2012 you requested a tariff classification ruling for B100 Biodiesel, an alternative fuel. As indicated in your request, the product is composed of mono-alkyl methyl esters of long chain fatty acids derived from fatty substances which undergoes a transesterification reaction with methanol, using a catalyst (sodium methylate). You further state that the imported product conforms to the American Society for Testing and Materials (ASTM D6751). The applicable subheading will be 3826.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Biodiesel and mixtures thereof, not containing or containing less than 70 percent by weight petroleum oils or oils obtained from bituminous materials: Biodiesel not containing petroleum oils or oils obtained from bituminous materials (B100). The rate of duty will be 4.6 percent ad valorem. Prior to 2012, Biodiesel was classified in 3824.90.4020, HTSUS, currently 3824.90.4142 HTSUS, which provides for Mixtures of fatty substances of animal or vegetable origin and mixtures thereof: Mixtures of fatty acid esters: Biodiesel and mixtures thereof are now specifically provided for in subheading 3826.00, HTSUS, which provides for Biodiesel and mixtures thereof, not containing or containing less than 70 percent by weight of petroleum oils or oils obtained from bituminous materials. 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 (646) 733-3032. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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