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NY 890115

September 15, 1993



TARIFF NO.: 1513.29.0000

Ms. Claire Goldenberg
A.N. Deringer, Inc.
10600 W. Higgins Road #708
Rosemont, IL 60018

RE: The tariff classification of vegetable oils from Canada and Holland.

Dear Ms. Goldenberg:

In your letter dated September 2, 1993, on behalf of Loders Croklaan, you requested a tariff classification ruling.

Samples were submitted with your request. The subject merchandise consists of CLSP 870, which is described as a fractionated, hydrogenated vegetable oil based on cottonseed and soybean oils, and CLSP 499, which is a refined, fractionated, non-hydrogenated palm kernel oil produced in Holland. You indicate that in order to produce CLSP 870, LB 870 is deodorized and bleached in Canada.

The applicable subheading for the CLSP 499 palm kernel oil will be 1513.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for palm kernel or babassu oil and its fractions...other. The duty rate will be free.

Your inquiry does not provide enough information for us to give a classification ruling on the CLSP 870 vegetable oil mixture. Your request for a classification ruling should include the origin of the cottonseed and soybean oils, where the oils are processed prior to shipment to Canada, a description of the deodorization and bleaching processes performed in Canada and how the finished oil will be used after it is returned to the United States. .

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

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