The tariff classification of Bergasurf C8C18 ME from Phillipines

N237974 April 12, 2013 CLA-2-38:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 3824.90.4140 Ms. Sandi Siegel M.E. Day & Co., Inc. 700 W. Virginia St, Suite 300 Milwaukee, WI 53204 Dear Ms. Siegel: RE: The tariff classification of Bergasurf C8C18 ME from Phillipines Dear Ms. Siegel: In your letter dated January 09, 2013 you requested a tariff classification ruling on behalf of Berg & Schmidt America, LLC. Documentation received with your request was sent to our laboratory for review. That review is now complete and our assessment is as follows. The instant product is called Bergasurf C8C18 ME. It is also known as Coconut Methyl Ester. The Bergacare C8C18ME is indicated to consist of mixtures of several fatty acid esters obtained from coconut. The applicable subheading for the Bergasurf C8C18 ME will be 3824.90.4140, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Prepared binders for foundry molds or cores; chemical mixtures of fatty acid esters products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included (con.): Other (con.): Fatty substances of animal or vegetable origin and mixtures thereof; Mixtures of fatty acid esters”. The general rate of duty is 4.6 percent ad valorem. 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, Thomas J. Russo Director National Commodity Specialist Division