CLA-2-27:RR:NC:SP:237 I85490

Mr. Richard H. Abbey
Miller & Chevalier
655 Fifteenth Street, N.W., Suite 900
Washington, D.C. 20005-5701

RE: The tariff classification of Zuata Sweet and Zuata Medium synthetic crude oils from Venezuela.

Dear Mr. Abbey:

In your letter dated September 16, 2002, on behalf of Flint Hills Resources of Wichita, Kansas, you requested a tariff classification ruling for Zuata Sweet and Zuata Medium synthetic crude oils.

Extra-heavy bituminous crude oils with an API Gravity of about 8oAPI are extracted from oil wells in Zuata, Venezuela, by mixing with a naptha diluent to bring them to about 17oAPI, then dehydrated. At upgrading facilities the crude oils are fractioned and their sulfur and petroleum coke bottoms are removed. All other streams are hydrogenated and the naptha is returned to the wells to extract additional crude. Except for the naptha and bottoms, all liquid fractions are recombined to form Zuata Sweet and Zuata Medium synthetic crude oils of at least 25oAPI, for use as crude oil refinery feedstocks. The producer, Sincor at http://www.sincor.com, provides the following assays:

Zuata Sweet API 60oF 32.2 oAPI Zuata Medium API 60oF 28.6oAPI Specific Gravity 60oF 0.8641 Specific Gravity 60oF 0.8836 12.93 wt% Recovered 165-330oF 11.64 wt% Recovered 165-330oF 56.62 wt% Recovered 540-644oF 50.96 wt% Recovered 540-644oF 96.81 wt% Recovered 800-950oF 90.00 wt% Recovered 950-1000oF Final Boiling Point oF 1050oF Final Boiling Point oF 1000+oF Reid Vapor Pressure 1.5psi Reid Vapor Pressure 1.5psi Pour Point oF 5oF Pour Point oF n/a Viscosity at 100oF 6.5cst Viscosity at 100oF n/a Sulphur wt% 0.07wt% Sulphur wt% 0.63wt%

Zuata Sweet and Medium synthetic crude oils are classifiable in subheading 2709.00.2090, Harmonized Tariff Schedule of the U.S. (HTSUS), which provides for petroleum oils and oils obtained from bituminous minerals, crude: testing 25oAPI or more: other. The duty is 10.5 cents per barrel.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.

Sincerely,


Robert B. Swierupski
Director, National Commodity
Specialist Division