The tariff classification of Argan Oil from Morocco

NY G84389 November 30, 2000 CLA-2-15:RR:NC:SP:232 G84389 CATEGORY: Classification TARIFF NO.: 1515.90.4090 Ms. Kimberly Ouhirra Exotica Oils 838 East Lake Club Drive Oldsmar, Florida 34677 RE: The tariff classification of Argan Oil from Morocco Dear Ms. Ouhirra: In your letter dated November 13, 2000 you requested a tariff classification ruling. Information and samples were submitted with an initial request received October 18, 2000. The subject merchandise consists of unrefined organic toasted argan oil and unrefined organic natural argan oil. Both products are mechanically pressed from the kernels of the fruit from the argan tree (Argania Spinosa), without the use of chemicals, chemical adjuncts or solvents. The submitted information indicates that argan oil is composed of 95 percent triglycerides. Oleic and linoleic acids are the major fatty acids in the oil. In the case of the toasted argan oil, the kernels are roasted at 120 degrees centigrade before pressing. The products do not contain any added ingredients. The argan oil will be imported in bulk (drums). The applicable subheading for the unrefined organic toasted argan oil and the unrefined organic natural argan oil will be 1515.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other fixed vegetable fats and oils…and their fractions, whether or not refined, but not chemically modified…other…other…other. The duty rate will be 3.2 percent ad valorem. Articles classifiable under subheading 1515.90.4090, HTS, which are products of Morocco are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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 the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then 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 John Maria at 212-637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division