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

Lindsay B. Meyer
Venable LLP
575 7th Street NW
Washington, DC 20004

RE: The tariff classification of certain automotive engine lubricating oils from France.

Dear Ms. Meyer:

In your letter dated February 27, 2014, on behalf of Total Specialties USA, you requested a tariff classification ruling. You provided chemical composition data and MSDS sheets for our review.

Quartz INEO and Quartz 9000 are high-performance automotive engine lubricating oils that contain 70% or more hydrotreated petroleum oil (CAS-72623-87-1) plus viscosity modifiers, pour point depressants and other motor oil additives. Quartz INEO is formulated specifically for certain vehicles made in Germany and Japan. Quartz 9000 was developed for all gasoline engines (including multi-valves and turbochargers, with or without catalysts) and diesel engines (with or without turbos or particulate filters). The oils will be imported in bulk through the Ports of Los Angeles and Newark for repackaging into smaller containers for domestic and overseas sales. The applicable subheading for the automotive engine lubricating oils containing 70% or more petroleum oil plus additives will be 2710.19.3020, Harmonized Tariff Schedule of the United State (HTSUS), which provides for: Lubricating oils and greases, with or without additives: Oils: Automotive, diesel or marine engine lubricating oils. The rate of duty will be 84cents 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 (646) 733-3038.

Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division