CLA-2-27:OT:RR:NC:N1:237

Mr. Thomas M. Kenney
Vice President
Aetna Forwarding, Inc.
123 East Mineola Avenue
Valley Stream, New York 11580

RE: Tariff classification of Navigo MCL marine engine lubricating oils from the Netherlands

Dear Mr. Kenney:

In your letter of April 8, 2016, on behalf of MSC (USA) Inc., you requested a tariff classification ruling. You provided Lukoil Navigo MCL MSDS sheets showing percent by weight ingredients breakdowns and CAS numbers.

Navigo MCL is a range of high-quality cylinder lubricants that are manufactured in the Netherlands and consist of >95% petroleum hydrocarbon oils and <5% various additives, with a viscosity of 20 cSt at 100C. The oils are designed to lubricate the components of low-speed marine diesel engines and neutralize extremely corrosive sulfuric acids formed during the combustion of high-sulfur fuel oils. Oil-soluble bases must be added to neutralize these acids and contain basic detergents, such as calcium sulfonates and calcium phenates that are also excellent deposit control additives. Residual marine fuel oils contain 0.3-4.5% sulphur. The base number (BN) is an important measurement in petroleum products and is expressed in terms of the equivalent number of milligrams of potassium hydroxide per gram of oil (mg KOH/g) that is required to titrate and neutralize acidic components in the oil. Navigo 50 MCL (BN 55), Navigo 70 MCL (BN 70) and Navigo 70 MCL AW (BN 70) are suitable for fuels containing 0.5-3.5% sulfur and Navigo 100 MCL (BN 100) for >3.5% sulfur. The oils will be imported at the Port of New York in bulk and in drums of approximately 205 liters.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. 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) Primary Products provides for: (C) 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. Example (2) is pertinent to your product and provides for: 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. Navigo MCL cylinder lube oils containing >95wt% petroleum oils and <5% additives, including calcium sulfonates and calcium phenates, will meet the requirements of EN 27.10 (I) (2).

The applicable subheading for Navigo 50 MCL, Navigo 70 MCL, Navigo 70 MCL AW and Navigo 100 MCL marine engine cylinder oils will be 2710.19.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Automotive, diesel or marine engine lubricating oils. The duty rate will be 84 cents per barrel (158.98 liters measured at 15.6C).

Your product may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460. Information on the TSCA can be obtained by calling the TSCA Assistance Line at (202) 554-1404 or by e-mail to: [email protected].

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 [email protected].

Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division