United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0860682 - NY 0860825 > NY 0860740

Previous Ruling Next Ruling

NY 860740

Mar 19, 1991

CLA-2-15:S:N:N1:235 860740


TARIFF NO.: 1515.90.4000 and 3823.90.5050

Dr. Jow-Lih Su, PhD
Development Manager, Commercial Planning
W.R. Grace & Co.-Conn.
7379 Route 32
Columbia, Maryland 21044

RE: The tariff classification of crude neem seed ethanol extract and extracted neem seed oil from India.

Dear Dr. Su:

In your letter dated January 14, 1991, you requested a tariff classification ruling.

According to your letter crude neem seed ethanol extract is a mixture containing ethanol, neem seed extractables and 3% azadirachtin. Extracted neem seed oil contains glycerides and fatty acids.

The applicable subheading for the ethanol extract will be 3823.90.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for chemical mixtures not elsewhere provided for. The duty rate will be 5 percent ad valorem.

The applicable subheading for the neem seed oil extract will be 1515.90.4000 (HTS). The duty rate will be 5 percent ad valorem.

Articles classifiable under subheading 1515.90.4000, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: