CLA-2-27:OT:RR:NC:N2:237
Mr. Troy Crago-Edwards
Import Administrator
Northrop Grumman Aerospace Systems
700 North Douglas, Building 902
Mail Drop MT/W10
El Segundo, California 90245
RE: The tariff classification of a petroleum oil based lubricant with polytetrafluoroethylene from various countries.
Dear Mr. Crago-Edwards:
In your letter dated April 25, 2012 you requested a tariff classification ruling. You provided MSDS and Product Data sheets for our review.
Tri-Flow Lubricant, Part Number 04-1280, consists of a petroleum oil based lubricant with polytetrafluoroethylene and other additives. The product may be used in various applications as a lubricating oil, a friction modifier additive in lubrication oils and a component in polymer based composite anti-friction coatings.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally
indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). EN 27.10 (I) (C) in pertinent part provides: The oils described in (A) and (B) above to which various substances have been added to render them suitable for particular uses, provided the products contain by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals as a basis and that they are not covered by a more specific heading in the Nomenclature. Examples of the types of products referred to are: (2) Lubricants consisting of mixtures of lubricating oils with widely varying quantities of other products (e.g., products for improving their lubricating properties (such as vegetable oils and fats), anti-oxidants, rust preventives, anti-foam agents such as silicones). These lubricants include compounded oils, oils for heavy duty work, oils blended with graphite (graphite suspensions in petroleum oils or in oils obtained from bituminous minerals), upper cylinder lubricants, textile oils, and solid lubricants (greases) composed of a lubricating oil with about 10 to 15% of soaps of aluminum, calcium, lithium, etc.
The applicable subheading for the petroleum oil based lubricant with polytetrafluoroethylene will be 2710.19.3080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Lubricating oils and greases, with or without additives: Oils: Other. The rate of duty will be 84 cents per barrel.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov.
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 Frank Cantone at (646) 733-3038.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division