The tariff classification of Avocado Oil from Israel

N158276 April 14, 2011 CLA-2:15:T:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 1515.90.8090 Mr. Robert B. Nami 7622 Reposado Dr. Carlsbad, CA 92009 RE: The tariff classification of Avocado Oil from Israel Dear Mr. Nami, In your letter dated March 24, 2011 you requested a tariff classification ruling. The subject product, Avocado Oil is processed from avocados grown in Israel. The avocados are cold pressed into the finished oil. The oil is imported in either 250 or 750 mililiter bottles. The applicable subheading for the Avocado Oil will be 1515.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified, Other: Other…Other. The general rate of duty will be 3.2 percent ad valorem.” Your letter also requests for a determination on your products eligibility for the U.S.-Israel Free Trade Agreement. Under the U.S.-Israel FTA, eligible articles the growth, product, or manufacture of Israel which are imported directly to the U.S. from Israel qualify for duty-free treatment, provided the sum of 1) the cost or value of materials produced in Israel, plus 2) the direct costs of processing operations performed in Israel is not less than 35 percent of the appraised value of the article at the time it is entered. See General Note 8(b), HTSUS. You indicate that the product is made from avocados which are grown and processed in Israel. Articles classifiable under subheadings 1515.90.8090, HTS, which are products of Israel, are entitled to duty-free treatment, under the United States-Israel Free Trade Area Implementation Act of 1985 ("IL"), upon compliance with all applicable regulations. This merchandise may be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), or the Federal Food, Drug, and Cosmetic Act which are regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/ bioterrorism/bioact.html. Information for the Federal Food, Drug, and Cosmetic Act may be obtained by calling FDA at telephone number 301-443-1544. The FDA may also be contacted by writing them at 5600 Fishers Lane, Rockville, Maryland 20857. 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 Paul Hodgkiss at (646) 733-3046. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division