CLA-2-27:OT:RR:E:NC:SP:237

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, Florida 33301

RE: Tariff classification of two paper shredder lubricant products from China.

Dear Mr. Crago:

In your letter dated June 2, 2008 you requested a tariff classification ruling for two paper shredder lubricant products.

The first item is described as paper shredder lubricant sheets consisting of plastic sachets containing 100% white mineral oil. The A5 size sheets (148mm x 211 mm) are designed to be inserted directly into a paper shredder to lubricate the cutters. The product will be imported in retail packages of 20 sheets.

The applicable subheading for the paper shredder lubricant sheets containing 100% white mineral oil will be 2710.19.3080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils and greases: Lubricating oils and greases, with or without additives: Oils: Other. The rate of duty will be 84 cents per barrel.

We are returning your request for a classification ruling on the second product because we need additional information. The product is described as paper shredder lubricant sheets containing 100% soybean oil. To determine a classification we need to know if the soybean oil has been chemically modified.

If you decide to resubmit your request for the second product, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Clerk.

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 merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA) administered by the U.S. Environmental Protection Agency (EPA). For further information on the TSCA, you may contact the EPA located at 402 M Street S.W., Washington, D.C. 20460, at telephone number 202-554-1404.

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 control number shown 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 Swierupski
Director,
National Commodity
Specialist Division