CLA-2-34:S:N:N1:240 874780

Ms. Ghrislaine Cave
Oxypar Corporation
8235 NW 64 Street #1
Miami, FL 33166

RE: The tariff classification of Silicone Emulsion from Brazil

Dear Ms. Cave:

In your letter dated May 18, 1992, you requested a tariff classification ruling.

Silicone Emulsion is a mold lubricant composed of silicone fluid, emulsifiers and water. The applicable HTS subheading for Silicon Emulsion will be 3403.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, antirust or anticorrosion preparations and mold release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 percent or more by weight of petroleum oils or oils obtained from bituminous minerals: other: other. The duty rate will be 7 percent ad valorem.

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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport