CLA-2-38:RR:NC:2:239 I87833

Mr. George Fedoulov
Polycoat
9163 W. Cedar Dr., #D
Lakewood, CO 80246

RE: The tariff classification of “Polycoat 20-HWE” from Russia.

Dear Mr. Fedoulov:

In your letter dated October 17, 2002, you requested a tariff classification ruling for “Polycoat 20-HWE” which you have stated is an oil additive that reduces metal friction by creating a thin fluorine based film on metal surfaces inside an engine.

The applicable subheading will be 3811.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for antiknock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anticorrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils: additives for lubricating oils: other. The rate of duty will be 6.5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Andrew Stone at 646-733-3032.

Sincerely,

Robert B. Swierupski, Director
National Commodity Specialist Division