NY 852589
JUN 04 1990
CLA-2-34:S:N:N1:240 852589
Mr. David G. Moll
John V. Carr & Son Inc.
43 West Service Road
Champlain, New York 12919
RE: The tariff classification of PROLAB PL-100 Penetrating
Lubricant with Anti-Friction Metal Treatment from Canada.
Dear Mr. Moll:
In your letter dated May 11, 1990, you requested a tariff
classification ruling on behalf of your client McLab Industries
Inc.
PROLAB PL-100 Penetrating Lubricant with Anti-Friction Metal
Treatment is used to penetrate rust scale and corrosion of metal.
PL-100 also protects against rust and corrosion. The product
comes in either an aerosol can or in a plastic bottle. The
penetrating lubricant contains 3-7 percent zinc
dialkyldithiophosphate, 30-60 percent mineral spirits, 1-5
percent zinc napthenate, 3-7 percent mineral seal oil. The
aerosol contains 15-40 percent propane/isobutane.
The applicable HTS subheading for PROLAB PL-100 Penetrating
Lubricant with Anti-Friction Metal Treatment when containing 50
percent or more of the mineral spirits and mineral seal oil will
be 3403.19.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for lubricating preparations (including
cutting-oil preparations, bolt or nut release preparations,
antirust or anticorrosion preparations and mold release
preparations, based on lubricants) and preparations of a kind
used for the oil or grease treatment of textile materials, but
excluding preparations containing, as basic constituents, 70
percent or more by weight of petroleum oils or oils obtained from
bituminous minerals: other: containing 50 percent or more by
weight of petroleum or of oils obtained from bituminous minerals.
The duty rate will be 0.5 cents per liter.
If the product contains less than 50 percent of the mineral
spirits and mineral seal oil the applicable HTS subheading for
the product will be 3403.19.5000, Harmonized Tariff Schedule of
the United States (HTS), which provides for lubricating
preparations (including cutting-oil preparations, bolt or nut
release preparations, antirust or anticorrosion preparations and
mold release preparations, based on lubricants) and preparations
of a
kind used for the oil or grease treatment of textile materials,
but excluding preparations containing, as basic constituents, 70
percent or more by weight of petroleum oils or oils obtained from
bituminous minerals: other: other. The duty rate will be 5.8
percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have already been filed, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport