lubricant; lubricating preparation

HQ 088083 February 11, 1991 CLA-2 CO:R:C:F RFC CATEGORY: Classification TARIFF NO.: 3403.19.1000 Secure Products (USA), Inc. 110 Royal Palm Road, Suite 205 Hialeah, Florida 33016 RE: lubricant; lubricating preparation Dear Sir or Madam: This ruling letter is in response to your request of October 10, 1990, concerning the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a lubricant. FACTS: The product is identified as "GT-85." It is described as a lubricant. The product is sold in an aerosol can and consists of 50 percent mineral oil as well as butane propellant, pentaerythritol ester of lanolin fatty acids, perfume, teflon, and possibly silicon. ISSUE: What is the proper classification under the HTSUSA of a lubricant consisting of 50 percent mineral oil as well as butane propellant, pentaerythritol ester of lanolin fatty acids, perfume, teflon, and possibly silicon? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, then according to the remaining GRIs, taken in order. In chapter 34 in the schedule, heading 3403 provides for, among other things, lubricating preparations which includes cutting oil preparations, bolt or nut release preparations, anti- rust or anticorrosion preparations and mold release preparations base on lubricants but excluding preparations containing 70 percent or more by weight of petroleum oils or oils obtained from bituminous minerals. Further guidance concerning what constitutes "lubricating preparations" for purposes of classification under heading 3403 can be found in the Explanatory Notes to this heading. These Explanatory Notes state, in part, that: Provided they do not contain, as basic constituents, 70 [percent] or more by weight of petroleum oils or oils obtained from bituminous minerals...[,]...[heading 3403 includes]...[l]ubricating preparations designed to reduce friction between the moving parts of machinery, vehicles, aircraft or other appliances, apparatus or instruments...[;] [c]utting-oil preparations...[;]...[b]olt or nut release preparations;...[and] [a]nti-rust or anti-corrosion preparations consisting principally of lubricants. In light of the above, it is clear that the instant product is described by the terms of heading 3403. Therefore, the product is properly classified under this heading. HOLDING: The above-described product is properly classified under subheading 3403.19.1000, HTSUSA, which provides for, among other things, lubricating preparations, excluding preparations containing, as basic constituents, 70 percent of more by weight of petroleum oils or oils obtained from bituminous minerals, containing petroleum oils or oils obtained from bituminous minerals, other, containing 50 percent or more by weight of petroleum oils or of oils obtained from bituminous minerals. The general rate of duty is 0.5 cents per liter. Sincerely, John Durant, Director Commercial Rulings Division