CLA-2-38:S:N:N7:235 888828

Mr. Philip T. Cowen
Custom House Broker
521 East 11th Street, Suite 302
Brownsville, Texas 78520

RE: The tariff classification of "Speed & Power" from Mexico.

Dear Mr. Cowen:

In your letter dated July 27, 1993, you requested a tariff classification ruling on behalf of your client Multiform. According to your request, the product named above is composed principally of parafinic oil, detergents and several vegetable oils. It has been designed to be used as an additive to lubricating oil for gas engines.

The applicable subheading for the product described above will be 3811.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for additives for lubricating oils. The rate of duty will be 12 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 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