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HQ 955709




January 11, 1995

CLA-2 CO:R:C:F 955709K

CATEGORY: CLASSIFICATION

TARIFF NO.: 3811.21.0000

District Director
U.S. Customs Service
1000 Second Avenue
Seattle, Washington 98104

RE: Application For Further Review of Protest No. 3001-93-100639; Optimol 4-Stroke and Optimol 2-Stroke

Dear District Director:

The following is our response to the referral by your office, dated December 28, 1993, of the request for further review of the above-referenced protest.

FACTS:

The consumption entry covering the imported merchandise was liquidated on September 17, 1993, under the provision for additives for lubricating oils containing petroleum oils or oils, in subheading 3811.21.0000, Harmonized Tariff Schedule of the United States, dutiable at 12 percent ad valorem. A timely protest under 19 U.S.C. 1514 was received on September 20, 1993. The protestant requests reliquidation of the entry under the provision for other lubricating oils...with additives, subheading 2710.00.30, HTSUS, with duty at 84 cents per barrel.

The products known as Optimol 4-Stroke Package VP 022, and Optimol 2-Stroke Package VP 73, are composed of petroleum derived materials, which, after importation, are blended with oils and other materials to make finished lubricating oils. The imported products are said to contain components for anti-wear, corrosion protection, and oxidation protection (antioxidant). The imported products do not contain by weight 70 percent or more of petroleum oils or of oils obtained from bituminous minerals as basic constituents.

ISSUE:

The issue concerns the proper tariff classification of the products as described above.

LAW AND ANALYSIS:

Heading 2710, HTSUS, provides for petroleum oils and oils
obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 percent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations. Since the products as imported do not contain by weight 70 percent or more of petroleum oils or of oils obtained from bituminous minerals, as the basic constituents of the preparations, classification in subheading 2710.00.30, HTSUS, is precluded.

Heading 3811, HTSUS, provides for anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti- corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils. Based on the information available, we are satisfied that the imported products as described above are classified as prepared additives for mineral oils or for other liquids used for the same purposes as mineral oils in subheading 3811.21.0000, HTSUS.

HOLDING:

The products described above as Optimol 4-Stroke Package VP 022, and Optimol 2-Stroke Package VP 73, are classified under the provision for additives for lubricating oils, containing petroleum oils or oils obtained from bituminous minerals, in subheading 3811.21.0000, HTSUS, with duty at the general rate of 12 percent ad valorem.

You are directed to deny the protest in full.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, Revised Protest Directive, dated August 4, 1993, a copy of this decision attached to Customs Form 19, Notice of Action, should be provided by your office to the protestant no later than 60 days from the date of this decision and any reliquidations of entries in accordance with this decision must be accomplished prior thereto. Sixty days from the date of this decision the Office of Regulations and Rulings will take steps to make this decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director

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