[Code of Federal Regulations]

[Title 19, Volume 1]

[Revised as of April 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR10.56]



[Page 121-122]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

              HOMELAND SECURITY; DEPARTMENT OF THE TREASURY

 

PART 10_ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.

--Table of Contents

 

                      Subpart A_General Provisions

 

Sec.  10.56  Vegetable oils, denaturing; release.



    (a) Olive, palm-kernel, rapeseed, sunflower, and sesame oil shall be 

classifiable under subheadings 1509.10.20, 1509.10.40, 1509.90.20, 

1509.90.40, 1510.00.20, 1512.19.20, 1513.29.00, 1514.90.10, 1514.90.50, 

1515.50.00, Harmonized Tariff Schedule of the United States, if 

denatured abroad or under Customs supervision after importation but 

before release from Customs custody, at the request and expense of the 

importer, by a formula prescribed by Headquarters, U.S. Customs Service, 

or if by their method of production abroad they are rendered unfit for 

use as food or for any but mechanical or manufacturing purposes.

    (b) Each cask or package of oil claimed to have been before 

importation denatured or otherwise rendered unfit for use as food or for 

any but mechanical or manufacturing purposes shall be sampled and tested 

by an appraising officer.

    (c) Formulas prescribed by Headquarters, U.S. Customs Service, 

except proprietary mixtures, will be circulated to all Customs officers 

and will appear as abstracts of United States Customs Service decisions 

published in the weekly Customs Bulletins. Proprietary mixtures approved 

by the Commissioner of Customs will not be published but appropriate 

notice of their approval will be given to all Customs officers.

    (d) The Headquarters, U.S. Customs Service, will from time to time 

prescribe additional formulas, and will consider any formula for special 

denaturing that may be submitted.

    (e) The port director may, if he deems it advisable, require an 

importer



[[Page 122]]



requesting permission to use any authorized denaturant to submit to the 

appraiser an adequate sample of such denaturant, in order that the 

appraiser may report to the port director whether or not such denaturant 

is suitable for rendering the oil unfit for use as food or for any but 

mechanical or manufacturing purposes.

    (f) No such oil shall be released free of duty until the appraiser 

shall have made a special report that it has been properly denatured.



[28 FR 14663, Dec. 31, 1963, as amended by T.D. 66-182, 31 FR 11416, 

Aug. 30, 1966; T.D. 87-75, 52 FR 20066, May 29, 1987; T.D. 89-1, 53 FR 

51250, Dec. 21, 1988]



                        Potatoes, Corn, or Maize