The tariff classification of Bergabest MCT-Oil 60/40 from Malaysia and Indonesia

N237990 March 8, 2013 CLA-2-15:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 1516.20.9000 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 Bergabest MCT-Oil 60/40 from Malaysia and Indonesia Dear Ms. Siegel: In your letter dated January 09, 2013 you requested a tariff classification ruling on behalf of Berg & Schmidt America, LLC. The instant product is called Bergabest MCT-Oil 60/40 (CAS # 73398-61-5). Bergabest MCT-Oil 60/40 is indicated to consist of “medium chain triglycerides, including caprylic/capric triglycerides. Based upon specifications provided by the manufacturer, our laboratory determined that the instant product consists of re-esterified fatty acid triglycerides derived from palm oil and palm kernel oil. The applicable subheading for the Bergabest MCT-Oil 60/40 will be 1516.20.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated…whether or not refined but not further prepared.” The rate of duty will be 8.8cts/kilogram. 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