The tariff classification of vegetable oils from Ghana.

NY 887489 June 28, 1993 CLA-2-15:S:N:N7:232-887489 CATEGORY: Classification 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. Sincerely, Jean F. Maguire Area Director New York Seaport