CLA-2-39:OT:RR:NC:N2:237

Ms. Teresa Parrish
Director of Logistics
Tulstar Products Inc.
5510 S. Lewis Avenue
Tulsa, Oklahoma 74105

RE: The tariff classification of PAO40 and PAO100 100% 1-decene based homopolymer (CAS-68037-01-4) from China.

Dear Ms. Parrish:

In your letter dated January 12, 2012 you requested a tariff classification. You provided MSDS sheets and samples for our review. Your samples are being returned.

PAO40 and PAO100 are described as polyalpha olefin synthethic lubricant base oils consisting of 100% 1-decene based homopolymer (CAS-68037-01-4) having an average of 10 repeating monomer units. The products will be imported in liquid form for use as gear and transmission oils, high temperature circulating oils, and lubricating oils for various industrial applications. The applicable subheading for PAO40 and PAO100 100% 1-decene based homopolymer (CAS-68037-01-4) in liquid form will be 3902.90.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Polymers of propylene or of other olefins, in primary forms: Other: Other. The rate of duty will be 6.5% ad valorem.

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