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 > 1993 NY Rulings > NY 887348 - NY 887546 > NY 887489

Previous Ruling Next Ruling
NY 887489

June 28, 1993



TARIFF NO.: 1513.11.0000; 1515.90.4000

Mr. Harry Donkor
Degu American Corporation
P.O. Box 560723
Charlotte, N.C. 28256

RE: The tariff classification of vegetable oils from Ghana.

Dear Mr. Donkor:

In your letter dated May 3, 1993 you requested a tariff classification ruling.

Samples were submitted with your request. The samples were examined and disposed of. The subject merchandise consists of coconut oil and lime oil. The coconut oil is produced from the cooked pulp of the coconut. The lime oil is extracted by mechanical means from lime seeds. The lime oil is filtered after it is extracted. The coconut and lime oil will be imported in drums of 500 kilograms, and both will be used as ingredients in a cosmetic skin cream.

The applicable subheading for the coconut oil will be 1513.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for coconut (copra) oil and its fractions: crude oil . The duty rate will be free.

The applicable subheading for the lime oil will be 1515.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other fixed vegetable fats and oils...and there fractions, whether or not refined, but not chemically modified...other...other. The rate of duty will be 5 percent ad valorem.

Articles classifiable under subheading 1515.90.4000, HTS, which are products of Ghana 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: