OT:RR:CTF:CPMM H289346 ABL
Valerie Holtrop
Worldwide Logistic Solutions LLC
18 Golden Wheat Lane
Wrightstown, WI 54180
RE: Modification of N237898; Classification of “Kluber Microlube GB 0.”
Dear Ms. Holtrop,
This is in reference to the New York Ruling Letter (NY) N237898, issued to you by U.S. Customs and Border Protection (CBP) on February 28, 2013, concerning the classification of certain mineral oil-based greases and Kluber Microlube GB 0 under the Harmonized Tariff Schedule of the United States (HTSUS). We have reviewed this ruling, and determined it is incorrect, with respect to the classification of the Kluber Mircolube GB 0 under subheading 2710.19.40, HTSUS, the provision for other lubricating grease. For the reasons set forth below, we are modifying the ruling.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke HQ H289346 was published on June 17, 2020, in Volume 54, Number 23, of the Customs Bulletin. No comments were received in response to this Notice.
FACTS:
The merchandise in NY N237898 consists of a product called “Kluber Microlube
GB 0.” This product is a mineral oil-based grease containing zinc and silica additives. The “Kluber Microlube GB 0” mineral oil based lubricant is described by the importer as a universal high-performance grease developed for friction points subject to high loads and mixed friction conditions. Lastly, the Material Safety Data Sheet (MSDS) does not mention any animal or plant based components.
ISSUE:
Whether the subject merchandise consisting of “Kluber Microlube GB 0” should be classified in subheading subheading 2710.19.3500, as “other: Lubricating oils and greases, with or without additives: Greases: Containing not over 10 percent by weight of salts or fatty acids of animal (including marine animal) or vegetable origin”, or remain in 2710.19.4000, HTSUS, as “other… lubricating grease.”
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied
The 2019 HTSUS provisions under consideration are as follows:
* * * * *
2710 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; waste oils:
Petroleum oils and oils obtained from bituminous minerals (other than crude) and 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 those containing biodiesel and other than waste oils:
2710.19 Other:
2710.19.3500 Containing not over 10 percent by weight of salts of fatty acids of
Animal (including marine animal) or vegetable origin
2710.19.4000 Other:
* * * * *
The merchandise in New York ruling N237898, contains no animal or plant based components, nor salts of fatty acids of animal or vegetable origin. Because there is no indication that the Kluber product contains salts of fatty acids, the classification of the instant merchandise in 2710.19.4000, HTSUS, is incorrect. Moreover, sub-heading 2710.19.3500, HTSUS is an appropriate subheading for “Kluber Microlube GB 0” because the silica is entirely based on mineral oil, and as such, contains no salts of fatty acids of animal or plant origin. In conclusion, because the instant merchandise does not contain any salts of fatty acids of animal or plant origin, classification in subheading 2710.19.4000, which covers greases containing over 10 percent by weight of such salts, is incorrect. Therefore, N237898 is modified to reflect that Kluber Microlube is classified in subheading 2710.19.3500, HTSUS.
HOLDING:
The “Kluber Microlube GB 0” is classified in subheading 2710.19.3500, HTSUS, as [c]ontaining not over 10 percent by weight of salts of fatty acids of animal (including marine animal) or vegetable origin. The general, column 1 rate of duty for subheadings 2710.19.3500, HTSUS, is 5.8%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying rates are provided on the internet at www.usitc.gov/tata/hts/.
A copy of this ruling letter should be attached to the entry documents filed at the time the goods are to be entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
EFFECT ON OTHER RULINGS
New York Ruling letter N237898, dated February 28, 2013 is hereby MODIFIED in accordance with the above analysis.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after publication in the CUSTOMS BULLETIN.
Sincerely,
for
Craig T. Clark, Director
Commercial and Trade Facilitation Division