CLA-2-27:OT:RR:NC:N2:237

Ms. Laurie Brodeur
Nexen Energy ULC
801 7th Avenue SW
Calgary, Alberta T2P 3P7
Canada

RE: The tariff classification of Long Lake Filtersoot Cake from Canada.

Dear Ms. Brodeur:

In your letter dated September 12, 2013 you requested a tariff classification ruling. You provided MSDS sheets for our review.

Filtersoot Cake is a soot residue obtained from upgrading raw bitumen (heavy crude petroleum oil) into synthetic gas (syngas). The soot particles are scrubbed from the syngas in a water wash resulting in soot slurry that is filter pressed into filtersoot cake. Filtersoot cake consists of about 82% water and 18% carbon. The carbon contains concentrations of valuable and recoverable vanadium and nickel.

Explanatory Notes (EN) of the Harmonized Tariff Schedule constitute the official interpretation of the tariff at the international level. Heading 27.13 provides for: Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. EN 27.13 provides: Bitumen, coke and other residues fall in this heading, if they result from the treatment of shale oils or of other oils obtained from bituminous minerals. Filtersoot cake residue obtained from raw bitumen oil meets the description for bitumen residues obtained from the treatment of shale oils or of other oils obtained from bituminous minerals in EN 27.13.

The applicable subheading for filtersoot cake will be 2713.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other residues of petroleum oils or of oils obtained from bituminous minerals. The rate of duty will be free.

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,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division