CLA-2-38:RR:NC:2:239 G83655

Mr. Catherine M. Croke
RohMax USA, Inc.
723 Electronic Dr.
Horsham, PA 19044-2228

RE: The tariff classification of Viscoplex® 1-3004 from Canada.

Dear Ms. Croke:

In your letter dated October 17, 2000, you requested a tariff classification ruling for Viscoplex® 1-3004 which is a mixture of acrylic/methylacrylic acid esters in a lubricating petroleum oil. The product will be used as a viscosity index improver and pour-point depressant.

The applicable subheading will be 3811.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for antiknock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anticorrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils: additives for lubricating oils. The rate of duty will be 8.2 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 Andrew Stone at 212-637-7063.


Robert B. Swierupski, Director
National Commodity Specialist Division