CLA-2-34:S:N:N1:240 847517
Mr. R.D. Rogers
W.Y. Moberly, Inc.
Box 1264
Sweetgrass, Montana 59484
RE: The tariff classification of Friction Guard from Canada
Dear Mr. Rogers:
In your letter dated November 15, 1989 you requested a
tariff classification ruling on behalf of your client Napcan
Lubrication Ltd.
A sample of Friction Guard, which was submitted with your
inquiry, was analyzed by the U.S. Customs Laboratory. The
product is used as a lubricant for internal combustion
crankcases, automatic transmissions, wheel bearings, etc.
Friction Guard contains 30-60 percent petroleum lubricating oils,
lead compounds and 2-ethyl hexoic acid.
The applicable HTS subheading for Friction Guard, when
containing over 50 percent of petroleum oil will be 3403.19.1000,
Harmonized Tariff Schedule of the United States (HTS), 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 or 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: containing petroleum oils or oils
obtained from bituminous minerals: other: containing 50 percent
or more by weight of petroleum oils or of oils obtained from
bituminous minerals . The duty rate will be 0.5 cents per liter.
When containing under 50 percent by weight of petroleum oils of
or oils obtained from bituminous minerals, the applicable HTS
subheading will be 3403.19.5000. The duty rate will be 5.8
percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have already been filed, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport