CLA-2-27:S:N:N7:239 803567

Mr. Tom Tharp
Tharp Sales
3804 Corinth Drive
Gainseville, GA 30506

RE: The tariff classification of light crude oil from Saudi Arabia.

Dear Mr. Tharp:

In your letter dated October 24, 1994 you requested a tariff classification ruling for light crude oil.

The applicable subheading will be 2709.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for petroleum oils and oils obtained from bituminous minerals, crude: testing 25 degrees API or more. The rate of duty will be 10.5 cents per barrel.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport