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NY R02980

December 27, 2005

CLA-2-38:RR:NC:2:239 R02980


TARIFF NO.: 3824.90.4020

G. Brent Connor
Troutman Sanders LLP
401 9th St. NW, Suite 1000
Washington, DC 20004-2134

RE: The tariff classification of methyl esters derived from palm kernel oil from Indonesia, Malaysia, Singapore, and Costa Rica.

Dear Mr. Connor:

In your letter dated December 14, 2005, on behalf of your client National Biofuels LP, you requested a tariff classification ruling for methyl esters derived from palm kernel oil which will be used for the purpose of conversion into agri-biodiesel.

You state in your inquiry that the process of making methyl esters from palm oil consists of two primary phases. First, in the desterification phase the glycerol molecule in the presence of a catalyst is separated into glycerin and fatty acid residues. Then in the transesterification phase the fatty acid residues are exposed to methanol to create palm oil-based methyl esters.

The applicable subheading will be 3824.90.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Fatty substances of animal or vegetable origin and mixtures thereof: Mixtures of fatty acid esters. The rate of duty will be 4.6 percent ad valorem.

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/.

Articles classifiable under subheading 3824.90.4020, HTSUS, which are products of Costa Rica and Indonesia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 Andrew Stone at 646-733-3032.


Robert B. Swierupski

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