CLA-2-37:OT:RR:NC:2:237
Lindsay B. Meyer
Venable LLP
575 Seventh Street NW
Washington, DC 20004
RE: Tariff classification ZF Ecofluid M automotive transmission fluid from various countries
Dear Ms. Meyer:
In your letter dated January 16, 2015, on behalf of Total Specialties USA Inc., you requested a classification ruling. You provided composition data, physical properties data and FTIR charts.
ZF Ecofluid M is described as a high performance fully synthetic transmission fluid. The fluid is a preparation containing 70% or more paraffinic mineral oil and 20-30% performance additives. The fluid is especially formulated for use in ZF commercial vehicle type manual transmissions (trucks, buses, light commercial vehicles, vans). The fluid is designed to lubricate and stop wear on bearings and gear faces; to prevent friction clutches and friction bands from grabbing; and to carry heat away from the transmission to the heat exchanger in the radiator.
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). EN 27.10 (I) Primary Products: (C) provides for: The oils described in (A) and (B) above to which various substances have been added to render them suitable for particular uses, provided the products contain by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals as a basis and that they are not covered by a more specific heading in the Nomenclature. Examples of the types of products referred to are: (2) Lubricants consisting of mixtures of lubricating oils with widely varying quantities of other products (e.g., products for improving their lubricating properties (such as vegetable oils and fats), anti-oxidants, rust preventives, anti-foam agents such as silicones). These lubricants include compounded oils, oils for heavy duty work, oils blended with graphite (graphite suspensions in petroleum oils or in oils obtained from bituminous minerals), upper cylinder lubricants, textile oils, and solid lubricants (greases) composed of a lubricating oil with about 10 to 15% of soaps of aluminum, calcium, lithium, etc. Ecofluid is a lubricating oil.
The applicable subheading for Ecofluid will be 2710.19.3040, Harmonized Tariff Schedule of the United States (HTSUS), 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: 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/.
Your product may be subject to requirements of the Toxic Substances Control Act (TSCA) administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by phone (202) 554-1404, by e-mail to: [email protected] or by website at www.epa.gov.
The U.S. Customs and Border Protection (“CBP”) Regulations (19 C.F.R. § 134) implement the country of origin marking requirements and exceptions. CBP 19 C.F.R. § 134.1(b) defines “country of origin” as “the country of manufacture, production, or growth of any article of foreign origin entering the United States. Whether or not an article produced in the U.S. may be marked with the phrase "Made in the USA" or similar words denoting U.S. origin, is not an issue falling under the country of origin marking requirements of CBP 19 C.F.R. § 134. This issue falls under the authority of the Federal Trade Commission (FTC). You may contact the FTC, Division of Enforcement, at 600 Pennsylvania Avenue, N.W., Washington, D.C. 20508.
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,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division