The tariff classification of B100 Biodiesel from Canada

N062269 June 5, 2009 CLA-2-38:OT:RR:E:NC:2:239 CATEGORY: Classification TARIFF NO.: 3824.90.4020 Mr. Joseph F. Walter Livingston International 670 Young St. Tonawanda, NY 14150 RE: The tariff classification of B100 Biodiesel from Canada Dear Mr. Walter: In your letter dated May 28, 2009, on behalf of your client Nidera Energy Canada Inc., you requested a tariff classification ruling for B100 biodiesel products. You state in your inquiry that all five products conform to the American Society for Testing and Materials (ASTM) D6751-08, the standard specification for biodiesel fuel blend stock. The products are as follows: Product A – is produced by blending United States (US) origin soy oil based B99.9 biodiesel with Canadian origin beef and pork tallow based B100 biodiesel. Product B – is produced by blending US origin canola oil based B99.9 biodiesel with Canadian origin beef and pork tallow based B100 biodiesel. Product C – is produced by blending US origin corn oil based B99.9 biodiesel with Canadian origin beef and pork tallow based B100 biodiesel. Product D – is produced by blending US origin poultry fat based B99.9 biodiesel with Canadian origin beef and pork tallow based B100 biodiesel. Product E – is produced by blending US origin beef and pork tallow based B99.9 biodiesel with Canadian origin canola oil based B100 biodiesel. The applicable subheading for all five biodiesel products 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 rate of duty will be 4.6 percent ad valorem. Applying the NAFTA Marking Rules set forth in Part 102 of the regulations to the facts of this case, we find that the imported biodiesel products are goods of Canada for marking purposes. 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