N311019 N3 Ruling Active

The tariff classification of Rice Bran Wax from China

Issued April 21, 2020 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1521.10.0060

Headings: 1521

Product description

The subject merchandise is Rice Bran Wax composed of 97.5 percent wax, 2 percent oil and 0.5 percent water impurities. According to the flowchart submitted upon request, the rice bran derived from rice will undergo pressing, extraction, decolorization, filtration, and refining. The product will be used as a binder in the manufacture of vitamins and nutraceutical products. The Rice Bran Wax will be imported in polyethylene lined kraft paper bags with a net weight of 5 kilograms.

CBP rationale

The applicable subheading for Rice Bran Wax will be 1521.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or colored: Vegetable waxes: Other.

Full text

N311019 April 21, 2020 CLA-2-15:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1521.10.0060 Mr. Mark Chen DNG Chemicals, Inc. P.O. Box 2277 Beaverton, OR 97005 RE: The tariff classification of Rice Bran Wax from China Dear Mr. Chen: In your letter dated April 1, 2020, you requested a tariff classification ruling. The subject merchandise is Rice Bran Wax composed of 97.5 percent wax, 2 percent oil and 0.5 percent water impurities. According to the flowchart submitted upon request, the rice bran derived from rice will undergo pressing, extraction, decolorization, filtration, and refining. The product will be used as a binder in the manufacture of vitamins and nutraceutical products. The Rice Bran Wax will be imported in polyethylene lined kraft paper bags with a net weight of 5 kilograms. The applicable subheading for Rice Bran Wax will be 1521.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or colored: Vegetable waxes: 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/. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 1521.10.0060, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 1521.10.0060, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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