CLA-2-38:OT:RR:E:NC:SP:237
Ms. Justine Bacani
Mitsubishi Motors North America, Inc.
6400 Katella Avenue
Cypress, CA 90630
RE: The tariff classification of automotive gear oil from Japan.
Dear Ms. Bacani:
In your letter dated November 13, 2008 you requested a tariff classification ruling. You provided a MSDS sheet showing a breakdown of components for our review.
Part # 3775610 Diaqueen LSD Gear Oil is composed of greater than 90% highly refined petroleum oil and less than 10% additives. The product is gear lube oil that will be used in the transfer cases and rear differentials of Mitsubishi vehicles. The imported product will be packaged in 4 liter cans for retail sale.
The applicable subheading for the automotive gear oil will be 2710.19.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Lubricating oils and greases, with or without additives: Oils: Automotive gear oils. 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 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