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of <h1>Customs Tariff Dispute: Palm Stearin Classification Under Headings 15.11 vs 38.23 Requires Chemical Examination for Accuracy.</h1> A classification issue has arisen regarding palm stearin under the Customs Tariff, with discrepancies in its classification under headings 15.11 and 38.23 at various ports. Heading 15.11 includes palm oil and its fractions, which are triglycerides of fatty acids, while heading 38.23 pertains to industrial monocarboxylic fatty acids and acid oils. The Central Revenue Control Laboratory (CRCL) clarified that palm stearin under 15.11 is a triglyceride, whereas under 38.23, it is a free fatty acid. Customs are advised to chemically examine palm stearin to verify its classification and report any issues to the Board.
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