The tariff classification of Biodiesel B100 from Brazil, Uruguay, Chile, and Argentina

N021235 January 28, 2008 CLA-2-38:OT:RR:NC:2:239 CATEGORY: Classification TARIFF NO.: 3824.90.4020 Mr. Marc D. Torrence V. Alexander & Company, Inc. P.O. Box 291929 Nashville, TN 37229-1929 RE: The tariff classification of Biodiesel B100 from Brazil, Uruguay, Chile, and Argentina Dear Mr. Torrence: In your letter dated December 18, 2007, you requested a tariff classification ruling for Biodiesel B100, an alternative diesel fuel. As indicated in your request, Biodiesel B100, CAS no. 67784-80-9, is composed of mono-alkyl methyl esters of long chain fatty acids derived from soybean oil (methyl soyate) which undergoes a transesterification reaction with alcohol, usually methanol, and a catalyst. You state that the product does not contain petroleum, however can be blended, at any level, with petroleum diesel creating a biodiesel blend. You also state that the imported formula for the Biodiesel B100 will conform to the American Society for Testing and Materials (ASTM D6751-07b.) Biodiesel B100 is a mixture of fatty acid esters derived from vegetable origin indicated for use in compression-ignition (diesel) engines. The applicable subheading for Biodiesel B100 will be 3824.90.4020, Harmonized Tariff Schedule of the United States (HTSUS), 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 general rate of duty will be 4.6 percent ad valorem. Articles classifiable under subheading 3824.90.4020, HTSUS, which are products of Brazil, Uruguay, and Argentina 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 our Web site at www.cbp.gov and search for the term "GSP". 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/. 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 Richard Dunkel at 646-733-3032. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division