CLA-2-38:OT:RR:E:NC:N2:235
Mr. Damon D. Piatek
Damon D Piatek
204 Briarhurst Dr.
Tonawanda, NY 14150
RE: The tariff classification of Cataclean from the United Kingdom
Dear Mr. Piatek:
In your letter dated April 29, 2008, on behalf of Cataclean Americas LLC, you requested a tariff classification ruling.
The subject product, Cataclean, is a fuel additive that will aid in the cleaning of the fuel system by improving cylinder fuel burning. You state in your letter, that it can also assist in the cleaning of the surface of the catalytic converter. Cataclean consists of the following ingredients:
30 to 60 percent Xylene (CAS # 1330-27-7)
10 to 30 percent Propan-2-ol (CAS # 67-30-0)
10 to 30 percent Acetone (CAS # 67-64-1)
5 to 10 percent Distillates (Petroleum) Hydrotreated light (CAS # 64742-47-8)
In your request, you indicated the correct classification for this product to be classified as 2707.30.0040 HTSUS, which provides for “Oils and other products of the distillation of high temperature coal tar; similar products in which the weight
of the aromatic constituents exceeds that of the nonaromatic constituents: Xylenes: Other.” However, Explanatory Note (EN) 27.10 (c) to the Harmonized Tariff System excludes preparations containing petroleum oils or oils obtained from bituminous minerals in any proportion (even exceeding 70% by weight) covered by a more specific heading (prepared additives for mineral oils 3811). Cataclean is a preparation consisting of four components of which three are separate defined organic compounds and one as a petroleum distillate. Therefore, it does not meet the description in EN 27.07 for oils obtained by the distillation of high temperature coal tar in more or less board fractions but rather it is more specifically provided for as a fuel additive of Heading 3811.
The applicable subheading for the Cataclean will be 3811.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Antiknock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils: Other.” The rate of duty will be 6.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Paul Hodgkiss at 646-733-3046.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division