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 > 2005 NY Rulings > NY R02401 - NY R02466 > NY R02464

Previous Ruling Next Ruling
NY R02464

September 13, 2005

CLA-2-15:RR:NC:SP:232 R02464


TARIFF NO.: 1517.90.2040

Mr. Stephen G. Ross
Imexsys Inc.
181 S. Franklin Avenue
Suite 308
Valley Stream, NY 11581

RE: The tariff classification and country of origin marking of Fry Chef Oil from the United Kingdom.

Dear Mr. Ross:

In your letter dated August 22, 2005, on behalf of US Food Group Inc., you requested a tariff classification and country of origin marking ruling.

The subject merchandise is stated to contain 70 percent palm fruit oil from Columbia or Malaysia and 30 percent sunflower oil from the United States. The oils are refined, blended and packaged in the United Kingdom. The product will be shipped to the United States in a 4 gallon plastic bag inside a cardboard box. It will be used to fry foods.

The applicable subheading for the Fry Chef Oil will be 1517.90.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for edible mixtures or preparations of animal or vegetable fats or oilsother: artificial mixtures of two or more of the products provided for in headings 1501 to 1515, inclusiveotherbaking or frying fatswholly of vegetable oils. The rate of duty will be 8 percent ad valorem.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

The "country of origin" is defined in 19 CFR 134.1(b) as "the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the 'country of origin' within the meaning of this part. For tariff purposes, the courts have held that a substantial transformation occurs if a new and different article emerges having a distinctive name, character or use. AnheuserBusch Brewing Association v. The United States, 207 U.S. 556 (1908) and Uniroyal Inc. v. United States, 542 F. Supp. 1026 (1982).

Applying the provisions of Part 134 of the facts of this case, we find that the imported Fry Chef Oil is a good of the United Kingdom for marking purposes.

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 John Maria at 646-733-3031.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: