The tariff classification of vegetable oil foots from Canada

NY 856734 NOV 09 1990 CLA-2-15:S:N:N1:240 856734 CATEGORY: Classification TARIFF NO.: 1522.00.0000 Mr. J. Roger Erwin The Procter & Gamble Company 2 Procter & Gamble Plaza Cincinnati, Ohio 45202-3314 RE: The tariff classification of vegetable oil foots from Canada Dear Mr. Erwin: In your letter dated September 20, 1990, you requested a tariff classification ruling. This letter will be given confidential treatment based on the facts you supplied to support your claim for exemption from disclosure. The applicable HTS subheading for the vegetable oil foots will be 1522.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes. The duty rate will be 6 percent ad valorem. Goods classifiable under subheading 1522.00.0000, HTS, which have originated in the territory of Canada, will be entitled to a 4.8 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) 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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport