The tariff classification of triglycerides from Indonesia.

N256239 October 17, 2014 CLA-2-15:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1516.20.9000 Mr. Michael Dahm Livingston International 670 Young Street Tonawanda, NY 14150 RE: The tariff classification of triglycerides from Indonesia. Dear Mr. Dahm: In your letters dated July 11 and August 12, 2014, you requested a tariff classification ruling on behalf of your client, ICOF America Inc. Samples of two products accompanied your second letter. The items in question, “Masester E6000” and “Masester E7000,” are said to be caprylic-capric triglycerides suitable for use as ingredients in various products such as nutritional supplements, beverages, cosmetics, etc. Both items are manufactured in the same manner from the same palm-oil-based components, but differ somewhat in the proportions of those components. Analysis of the samples by our laboratory confirms that both items (clear liquids) are caprylic/ capric triglycerides, which are manufactured by the re-esterification of purified caprylic and capric acids with glycerol. The applicable subheading for the “Masester E6000” and “Masester E7000” will be 1516.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared: vegetable fats and oils and their fractions: other. The rate of duty 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 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 Nathan Rosenstein at the email address [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division