The tariff classification of Biodiesel from Brazil

N025713 April 16, 2008 CLA-2-38:OT:RR:NC:2:239 CATEGORY: Classification TARIFF NO.: 3824.90.4020 Mr. Peter A. Quinter Becker & Poliakoff P.O. Box 9057 Fort Lauderdale, Florida 33310-9057 RE: The tariff classification of Biodiesel from Brazil Dear Mr. Quinter: In your letter dated February 29, 2008, you requested a tariff classification ruling for Biodiesel, which is an alternative diesel fuel. As indicated in your request, the Biodiesel is composed of vegetable oil which undergoes a transesterification reaction. In this process, the fat or oil is first purified and then reacted with an alcohol, usually methanol, in a presence of a catalyst producing glycerine and methyl esters. The glycerine is separated out leaving behind the methyl esters (Biodiesel). You further state that the product does not contain petroleum and conforms to the American Society for Testing and Materials (ASTM 6751) or the European Norm (EN 14214) standards. Biodiesel is a mixture of fatty acid esters derived from vegetable origin for use as fuel. The applicable subheading for Biodiesel 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 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