NY H88676 - The tariff classification of vacuum gas oil from Canada. - United States International Trade Commision Rulings

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NY H88676

February 26, 2002

CLA-2-27:RR:NC:SP:237 H88676

CATEGORY: CLASSIFICATION

TARIFF NO.: 2710.19.0515

Mr. Ron Oikawa
Nova Chemicals Corp.
P.O. Box 2518, Station M
Calgary, Alberta, Canada T2P 4G8

RE: The tariff classification of vacuum gas oil from Canada.

Dear Mr. Oikawa:

In your letter dated February 13, 2002, you requested a tariff classification ruling on vacuum gas oil produced by the vacuum distillation of topped crude for use as industrial fuel, catalytic cracking feedstock and lubricating oil feedstock. You provided a certificate of analysis with the following specifications:

API Gravity 15oF (60oF) 23.4 oAPI
Density at 15oC (60oF) 913.6 kg/m3
5 wt% Recovered 371oC
70 wt% Recovered 496oC
95 wt% Recovered 559oC
Final Boiling Point 594oC
Flash Point PMCC 130oC
Pour Point 39oC
Viscosity at 50oC 59.0cs
Sulphur wt% 0.69wt%

The applicable subheading for vacuum gas oil will be 2710.19.0515, Harmonized Tariff Schedule of the United States (HTSUS), which provides for distillate and residual fuel oils (including blended fuel oils): testing under 25 degrees A.P.I.: having a Saybolt Universal viscosity at 37.8oC of 45 seconds or more but not more than 125 seconds (no. 4-type fuel oils): containing by weight more than 0.05 percent by weight of sulfur. 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 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,

Robert B. Swierupski
Director, National Commodity
Specialist Division

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See also:

Tariff No.: 2710.19.05 - Distillate and residual fuel oil (including blends) derived from petroleum or oils from bituminous minerals, testing under 25 degrees A.P.I.