The tariff classification of vacuum gas oil from Canada.

NY H88676 February 26, 2002 CLA-2-27:RR:NC:SP:237 H88676 CATEGORY: Classification TARIFF NO.: 2710.19.0515 Mr. Ron Oikawa Nova Chemicals Corp. P.O. Box 2518, Station M Calgary, Alberta, Canada T2P 4G8 RE: The tariff classification of vacuum gas oil from Canada. Dear Mr. Oikawa: In your letter dated February 13, 2002, you requested a tariff classification ruling on vacuum gas oil produced by the vacuum distillation of topped crude for use as industrial fuel, catalytic cracking feedstock and lubricating oil feedstock. You provided a certificate of analysis with the following specifications: API Gravity 15oF (60oF) 23.4 oAPI Density at 15oC (60oF) 913.6 kg/m3 5 wt% Recovered 371oC 70 wt% Recovered 496oC 95 wt% Recovered 559oC Final Boiling Point 594oC Flash Point PMCC 130oC Pour Point 39oC Viscosity at 50oC 59.0cs Sulphur wt% 0.69wt% The applicable subheading for vacuum gas oil will be 2710.19.0515, Harmonized Tariff Schedule of the United States (HTSUS), which provides for distillate and residual fuel oils (including blended fuel oils): testing under 25 degrees A.P.I.: having a Saybolt Universal viscosity at 37.8oC of 45 seconds or more but not more than 125 seconds (no. 4-type fuel oils): containing by weight more than 0.05 percent by weight of sulfur. The rate of duty is 5.25 cents per barrel. 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