CLA-2-27:RR:NC:SP:237 M82899
Ms. Karen Kuza
Staples, The Office Superstore, LLC
500 Staples Drive, 5th Floor West
Framingham, MA 01702
RE: The tariff classification of shredder lubrication sheets and shredder lubrication oil from China.
Dear Ms. Kuza:
In your letter received on April 20, 2006, you requested a tariff classification ruling.
Item # 1234-US, SKU 602400 shredder lubrication sheets consist of paper
sheets coated with oil which contains by weight 70% or more of petroleum oil.
The lubrication sheets feed directly into a shredder. Each package contains 12
shredder lubrication sheets.
Item # 12395-US, SKU 602399 shredder lubrication oil contains by weight
70% or more of petroleum oil. The oil is applied into the feed entrance of a
shredder or onto a piece of paper directly, and then fed through the shredder.
Each container is 14 oz.
The applicable subheading for the for the shredder lubrication sheets and shredder lubrication oil will be 2710.19.3080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils and greases, with or without additives: oils: other. The rate of duty will be 84 cents per barrel.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This merchandise may be subject to the requirements of the Toxic Substances Control Act, administrated by the U.S. Environmental Protection Agency. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404.
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 Frank Cantone at 646-733-3038.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division