CLA-2-34:RR:NC:SP:236 E88615

Mr. Adam Aurecchione
Tomen America Inc.
1285 Avenue of the Americas
New York, NY 10019-6028

RE: The tariff classification of Liquid-400 and Liquid-575 from Japan

Dear Mr. Aurecchione:

In your letter dated October 12, 1999, you requested a tariff classification ruling.

The applicable subheading for Liquid-400 and Liquid-575 will be 3403.91.0000, Harmonized Tariff Schedule of the United States, which provides for Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, antirust or anticorrosion preparations and mold release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 percent or more by weight of petroleum oils or oils obtained from bituminous minerals: Other: Preparations for the treatment of textile materials, leather, furskins or other materials: Preparations for the treatment of textile materials. The rate of duty will be 6 percent ad valorem.

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 V. Gualario at 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division