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NY H89972




May 16, 2002

CLA-2-27:RR:NC:SP:237 H89972

CATEGORY: CLASSIFICATION

TARIFF NO.: 2710.19.3070

Mr. John F. Jager
Toyota Tusho America, Inc.
702 Triport Road
Georgetown, Kentucky 40324

RE: The tariff classification of Dairoll J-12 lubricating (cutting) oil from Japan.

Dear Mr. Jager:

In your letter dated March 28, 2002 you requested a tariff classification ruling for Dairoll J-12, a petroleum based lubricating (cutting) oil for use on aluminum tubes which are being cut, bent or otherwise processed. The product consists of 84.8 percent mineral oil and 15.2 percent additives.

In your letter you considered tariff classification under subheading 3403.19.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other lubricating preparations containing 50 percent or more by weight of petroleum oils or of oils obtained from bituminous minerals. However, heading 3403 HTSUS excludes preparations containing, as basic constituents, 70 percent or more by weight of petroleum oils or oils obtained from bituminous minerals. Based on Customs Laboratory Report # NY20020540 dated May 9, 2002: the product is a petroleum oil preparation, lubricating oil (cutting oil), containing over 70 percent petroleum oils or of oils obtained from bituminous minerals.

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.

Therefore, the applicable subheading for Dairoll J-12, a petroleum based lubricating (cutting) oil will be 2710.19.3070, HTSUS, which 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, other than waste oils: Lubricating oils and greases, with or without additives: Quenching or cutting oils. The rate of duty is 84 cents a barrel.

This merchandise may be subject to the requirements of the Toxic Substances Control Act, administered by the U.S. Environmental Protection Agency. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404.

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 on the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.

Sincerely,

Robert B. Swierupski

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