N356970

N356970 January 8, 2026 CLA-2-38:OT:RR:NC::N3 139 CATEGORY: Classification TARIFF NO.: 3823.19.2000 Julia Hartenfels William B Skinner Inc 300 Route 17 South, Suite 3c Lodi, NJ 07644 RE: The tariff classification of a palmitic fatty acid prill from Malaysia Dear Ms. Hartenfels: In your letter, filed on behalf of your client Nutracor USA dated December 12, 2025, and an earlier submission, you requested a tariff classification ruling. The merchandise in question is a distilled palm fatty acid that has the product name of NUTRACOR 1680. NUTRACOR 1680 is described as an energy source and fatty acids replacer for dairy ruminants. Its physical state at the time of importation will be of a white colored bead or prill of about 800 microns. According to specifications included in a prior submission, NUTRACOR 1680 is comprised of the following: Parameter Content Crude fat (min) 99% Moisture (max) 1% Total fatty acids (min) 90% C16:0 Palmitic acid (min) 80% Unsaponifiable matter (max) 6% Insoluble impurities (max) 1% In your submissions you suggested a classification of NUTRACOR 1680 of subheading 3823.19.2000 Harmonized Tariff Schedule of the United States (HTSUS). We concur. The applicable subheading for NUTRACOR 1680 will be 3823.19.2000, HTSUS, which provides for Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: Industrial monocarboxylic fatty acids; acid oils from refining: Other: Derived from coconut, palm-kernel or palm oil. The general rate of duty will be 2.3 percent ad valorem. 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/. 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 Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. 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 ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist John Bobel at john.bobel@cbp.dhs.gov. Sincerely, (for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division

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 ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist John Bobel at john.bobel@cbp.dhs.gov. 
Sincerely,
 (for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division