The classification, country of origin, and marking of shea butter

N362222 July 7, 2026 CLA-2-15:OT:RR:NC:N5:229 CATEGORY: Classification; Origin; Marking TARIFF NO.: 1515.90.2100 Qingbin Yuan VitaBio Innovations 737 Olde Trail Road Hummelstown, PA 17036 RE: The classification, country of origin, and marking of shea butter Dear Mr. Yuan, In your letter dated June 10, 2026, you requested a classification, country of origin, and marking ruling on two shea butter products. A narrative description of the manufacturing process accompanied your letter. You have outlined a scenario in which you plan to import two products, “VitaBio EcoShea™ Partially Refined Shea Butter,” and “VitaBio EcoShea™ Refined Shea Butter.” The products are derived from the kernels of the shea tree (vitellaria paradoxa). Both products are produced beginning with the harvesting of shea fruit which is primarily sourced in Ghana. After the fruit is harvested in Ghana, the fruit pulp is removed, the shea nuts are dried, and the shea kernels are shelled, separated, roasted, and mechanically pressed. The crude shea butter is then produced, packaged, and exported from Ghana to China. In China, the crude shea butter undergoes separate steps to produce each product. To produce the “VitaBio EcoShea™ Partially Refined Shea Butter,” the crude shea butter is melted, washed with water to remove water soluble impurities, filtered to remove insoluble particles, then packaged. To produce the “VitaBio EcoShea™ Refined Shea Butter,” the crude shea butter is melted, washed with water to remove water soluble impurities, filtered to remove insoluble particles, physically decolorized, physically deodorized, cooled, and packaged. You state the products will be imported as a single ingredient vegetable fat and will not be blended with other oils or ingredients prior to importation. You also state that the crude shea butter may also be sourced from other West African countries depending on seasonal availability, however, the harvesting and extraction method remains the same. CLASSIFICATION: The applicable subheading for the products, “VitaBio EcoShea™ Partially Refined Shea Butter,” and “VitaBio EcoShea™ Refined Shea Butter,” will be 1515.90.2100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: Other: Nut oils.” The general rate of duty will be Free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. COUNTRY OF ORIGIN AND MARKING: Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States, the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will.” See United States v. Friedlaender & Co., 27 C.C.P.A. 297, 302 (1940). Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of the marking laws and regulations. A substantial transformation occurs when, as a result of manufacturing process, a new and different article emerges, having a distinct name, character or use, which is different from that originally possessed by the article or material before being subjected to the manufacturing process. See United States v. Gibson-Thomsen Co., Inc., 27 C.C.P.A. 267 (C.A.D. 98) (1940). In this case, the manufacturing process performed in China, which consists of melting, washing, filtering, decolorizing, deodorizing, and cooling the shea butter would not effect a substantial transformation. The operations that are performed in China do not create an article with a new name, character, or use different from that possessed by the article prior to processing. Therefore, we find that the country of origin of the “VitaBio EcoShea™ Partially Refined Shea Butter,” and “VitaBio EcoShea™ Refined Shea Butter” is Ghana. The proposed marking of the products as depicted from the pictures provided states, “Country of Origin: Ghana” in bold black font above a statement that reads either “Refined in China” or “Processed in China,” depending on the product. The placement of the marking is in the same location as the ingredient list and warning labels. Section 134.46 of the CBP Regulations (19 CFR 134.46), requires that when the name of any city or locality in the U.S., or the name of any foreign country or locality other than the name of the country or locality in which the article was manufactured or produced, appears on an imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by “Made in,” “Product of,” or other words of similar meaning.” In this case, the statements “Refined in China” and “Processed in China” are in close proximity to and in the same font size as the marking “Country of Origin: Ghana,” satisfying the requirement. Since the country of origin of the “VitaBio EcoShea™ Partially Refined Shea Butter,” and “VitaBio EcoShea™ Refined Shea Butter” is Ghana, the proposed marking will satisfy the marking requirements of 19 CFR 134 and 19 U.S.C. 1304. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling the FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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, please contact National Import Specialist Christopher Gangaprashad at christopher.gangaprashad@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division