NY 866461
SEP 26 1991
CLA-2-29:S:N:N1:239 866461
Mr. Joseph P. Jiuliano
Giulini Corporation
105 East Union Avenue
Bound Brook, NJ 08805
RE: The tariff classification of Gilugel Min from Germany.
Dear Mr. Jiuliano:
In your letter dated May 23, 1991, you requested a tariff
classification ruling for Gilugel Min. Gilugel Min is a gel
containing 20 percent aluminum magnesium hydroxy stearate and 80
percent mineral oil.
Based on information you have furnished the aluminum
magnesium hydroxy stearate is the basic constituent and the
principle uses of the product is to emulsify and suspend,
increase thermal stability, and function as a gelling agent in a
cosmetic or pharmaceutical formulation. Under these
circumstances the applicable subheading for Gilugel Min will be
3823.90.4500, Harmonized Tariff Schedule of the United States
(HTS), which provides for mixtures that are in whole or in part
of hydrocarbons derived in whole or in part from petroleum, shale
oil or natural gas. The rate of duty will be 7 percent ad
valorem.
If the product is used as a source of mineral oil in a
formulation the applicable subheading would be 2710.00.4590, HTS,
which provides for other mixtures of hydrocarbons not elsewhere
specified or included, which contain by weight not over 50
percent of any single hydrocarbon. The rate of duty will be 10.5
cents per barrel
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 been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport