The tariff classification of shea butter and coconut oil from Togo

NY J87427 July 29, 2003 CLA-2-15:RR:NC:SP:232 J87427 CATEGORY: Classification TARIFF NO.: 1513.11.0000; 1515.90.2000 Mr. Olowo-n’djo Tchala Agbanga Karite PO Box 74405 Davis, CA 95617 RE: The tariff classification of shea butter and coconut oil from Togo Dear Mr. Tchala: In your letter dated July 8, 2003 you requested a tariff classification ruling. The subject merchandise is described as unrefined shea butter and unrefined coconut oil. The shea butter is manually extracted from the nut of the shea tree. The coconut oil is also manually extracted and not further refined. Both products will be used as ingredients in soaps, lotions and other cosmetics The applicable subheading for the coconut oil will be 1513.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Coconut oil (copra), palm kernel or babassu oil, and fractions thereof, whether or not refined, but not chemically modified: coconut (copra) oil and its fractions: crude oil. The rate of duty will be free. The applicable subheading for the shea butter will be 1515.90.2000, 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: nut oils. The rate of duty will be free. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division