Tariff Classification Advance Ruling
Caprylic/Capric Triglyceride

Applicant

Mr. Felix Sanchez
Quadra Chemicals Ltd.
3901 F.-X.-Tessier
Vaudreuil-Dorion, QC J7V 5V5

Date of issuance of ruling:

This is in response to your request for an advance ruling on the tariff classification of Masester E6000 (Caprylic/Capric Triglyceride). This product is manufactured by PT Musim Mas (Indonesia).

TRS Number: 276670
Classification Number: 1516.20.90.40
Effective Date:

Product Description

According to the information provided, the product is identified as caprylic / capric triglyceride, a colorless to pale yellow liquid and is derived from palm-based oil. It is manufactured by reacting fractionated fatty acids with refined glycerine. It is used in the manufacturing of pharmaceutical products, especially creams and lotions, and is imported in 190 kg drums and 950 kg totes.

Analysis and Justification

Consideration was given to heading 15.13, however, this heading does not provide for any modification to the oil other than refining. According to the information provided the oil has been re-esterified, which is a considered a chemical transformation and is provided for in heading 15.16.

Decision

Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.

General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.

The product is classified as “vegetable oils and their fractions, partly or wholly re-esterified, whether or not refined, but not further prepared” under 1516.20.90.40, GIR 1 and 6.

Legislative/Administrative References

This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.

Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.

Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA’s Memorandum D11-11-3, Advance Rulings for Tariff Classification.

This advance ruling is considered "reason to believe" for the purposes of section 32.2 of the Customs Act and the CBSA’s Administrative Monetary Penalty System, described in Memorandum D22-1-1.

All D-Memoranda referenced in this letter may be accessed on the CBSA website.

Consent to the Public Release of the Advance Ruling

As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit B
Trade Policy Division
Headquarters, Ottawa

File Number

C-2016-007818

Date modified: