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Advance Rulings for Tariff Classification

Product Name

Soybean and palm oil blend

Technical Reference System Number

235526

Description

This product is an oil blend composed of 87% soybean oil and 13% palm oil. It has been deodorized.

Analysis and Justification

Subheading 1517.90 of the Harmonized System covers other “edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16”.

Decision

In accordance with General Interpretative Rule 1 of the Harmonized System, the soybean and palm oil blend is classified under classification number 1517.90.99.00 of the Customs Tariff.