CLA-2 CO:R:C:F RFC
Secure Products (USA), Inc.
110 Royal Palm Road, Suite 205
Hialeah, Florida 33016
RE: lubricant; lubricating preparation
Dear Sir or Madam:
This ruling letter is in response to your request of October
10, 1990, concerning the tariff classification under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) of a lubricant.
FACTS:
The product is identified as "GT-85." It is described as a
lubricant. The product is sold in an aerosol can and consists of
50 percent mineral oil as well as butane propellant,
pentaerythritol ester of lanolin fatty acids, perfume, teflon,
and possibly silicon.
ISSUE:
What is the proper classification under the HTSUSA of a
lubricant consisting of 50 percent mineral oil as well as butane
propellant, pentaerythritol ester of lanolin fatty acids,
perfume, teflon, and possibly silicon?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRIs). GRI 1 requires
that classification be determined first according to the terms of
the headings of the tariff and any relative section or chapter
notes and, unless otherwise required, then according to the
remaining GRIs, taken in order.
In chapter 34 in the schedule, heading 3403 provides for,
among other things, lubricating preparations which includes
cutting oil preparations, bolt or nut release preparations, anti-
rust or anticorrosion preparations and mold release preparations
base on lubricants but excluding preparations containing 70
percent or more by weight of petroleum oils or oils obtained from
bituminous minerals. Further guidance concerning what
constitutes "lubricating preparations" for purposes of
classification under heading 3403 can be found in the Explanatory
Notes to this heading. These Explanatory Notes state, in part,
that:
Provided they do not contain, as basic constituents, 70
[percent] or more by weight of petroleum oils or oils
obtained from bituminous minerals...[,]...[heading 3403
includes]...[l]ubricating preparations designed to reduce
friction between the moving parts of machinery, vehicles,
aircraft or other appliances, apparatus or instruments...[;]
[c]utting-oil preparations...[;]...[b]olt or nut release
preparations;...[and] [a]nti-rust or anti-corrosion
preparations consisting principally of lubricants.
In light of the above, it is clear that the instant product is
described by the terms of heading 3403. Therefore, the product
is properly classified under this heading.
HOLDING:
The above-described product is properly classified under
subheading 3403.19.1000, HTSUSA, which provides for, among other
things, lubricating preparations, excluding preparations
containing, as basic constituents, 70 percent of more by weight
of petroleum oils or oils obtained from bituminous minerals,
containing petroleum oils or oils obtained from bituminous
minerals, other, containing 50 percent or more by weight of
petroleum oils or of oils obtained from bituminous minerals. The
general rate of duty is 0.5 cents per liter.
Sincerely,
John Durant, Director
Commercial Rulings Division