The tariff classification of Clear Cut Multipurpose Lubricant from Canada

N245085 October 28, 2013 CLA-2-15:OT:RR:NC:2:235 CATEGORY: Classification TARIFF NO.: 1515.90.8010 Ms. April J. Collier Pacific Customs Brokers, Inc. P.O. Box 4505 Blaine, WA 98230 RE: The tariff classification of Clear Cut Multipurpose Lubricant from Canada Dear Ms. Collier: In your letter dated August 02, 2013 you requested a tariff classification ruling. The sample you submitted was sent to our laboratory for analysis. That analysis is now complete. Our ruling based in that analysis is as follows: The instant product is called Clear Cut Multi-purpose Lubricant. Literature you provided and bottle labeling indicate that the product can be used for lubricating garden tools, scissors machinery etc. It is also stated to be a cosmetic grade consumable which can be used on plants, skin, or in cooking. The product is indicated to be refined bleached and deodorized hemp oil. Our laboratory analysis confirms that this is refined hemp oil with Tocopherol added as an antioxidant. The applicable subheading for the Clear Cut Multipurpose Lubricant will be1515.90.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: Hemp Oil”. The general rate of duty will be 3.2 percent ad valorem. You did not request a review of the eligibility of the instant product for the North Atlantic Free Trade Agreement in your request. The instant product may be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. 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 Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. The product may also be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You may contact that agency regarding possible applicable regulations at the following location: U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Telephone number: 877-770-5990 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 Paul Hodgkiss at (646) 733-3046. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division