CLA-2 CO:R:C:F 955709K
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
-2-
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
Commercial Rulings Division