CLA-2-27:RR:NC:SP:237 L83625

Ms. Sara M. Nappi
Miller & Chevalier
655 Fifteenth Street, N.W., Suite 900
Washington, D.C. 20005-5701

RE: Tariff classification of Petrozuata Heavy synthetic crude oil from Venezuela.

Dear Ms. Nappi:

In your letter dated March 24, 2005, on behalf of Flint Hills Resources LP, you requested a tariff classification ruling for Petrozuata Heavy Upgraded Crude Oil.

An extra-heavy bituminous crude oil of 9oAPI, is extracted from the earth in the Orinoco Region of Venezuela, by mixing with a diluent (naphtha) to bring it to 16oAPI for transport to the Petrozuata Upgrader. The blended stream is desalted, fractioned and the naphtha separated. Except for naphtha all liquid fractions are recombined to form Petrozuata Heavy, a synthetic crude oil refinery feedstock of 19-20oAPI: API Gravity 60oF 19.5oAPI Specific Gravity 60oF 0.9350 10.15 wt% Recovered 155-380oF (approx) 55.51 wt% Recovered 510-725oF (approx) 86.48 wt% Recovered 830-1050oF (approx) Final Boiling Point 1050+oF Viscosity at 100oC 29.55cst Sulfur wt% 2.69wt%

Petrozuata Heavy synthetic crude oil is classifiable in subheading 2709.00.1000, HTSUS, for petroleum oils and oils obtained from bituminous minerals, crude: testing under 25oAPI. The rate of duty is 5.25 cents per barrel.

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 should be provided with the entry documents filed at the time merchandise is imported. If you have any questions on the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038.

Sincerely,


Robert B. Swierupski
Director, National Commodity
Specialist Division