Tariff classification of FAMM Cutter Stock No. 32662 petroleum distillate from Venezuela.

NY J84445 May 7, 2003 CLA-2-27:RR:NC:SP:237 J84445 CATEGORY: Classification TARIFF NO.: 2710.19.1015; 2710.19.1025 Mr. William J. Phelan Phelan & Mitri One Atlantic Street Stamford, Connecticut 06901 RE: Tariff classification of FAMM Cutter Stock No. 32662 petroleum distillate from Venezuela. Dear Mr. Phelan: In your letter dated April 18, 2003, on behalf of Fuel and Marine Marketing LLC (FAMM), you requested a tariff classification ruling for FAMM Cutter Stock Job No. 32662, which is a low viscosity petroleum distillate used in the manufacture of bunker fuel oil. You provided the following analysis: API Gravity (60oF) ASTM D-4052 25.5oAPI Kinematic Viscosity (50oC) ASTM D-455 7.27cst Flash Point (oF) ASTM D-93B 186oF Sulfur Content (%wt) ASTM D-4294 N/A Carbon Residue (%wt) ASTM D-4530 1.0%wt The applicable subheading for the low viscosity petroleum distillate if containing not more than 0.05 percent by weight sulfur will be 2710.19.1015, HTSUS, which provides for: Distillate and residual fuel oils: Testing 25 degrees A.P.I. or more: Having a Saybolt Universal viscosity at 37.8oC of 45 seconds or more but not more than 125 seconds: Containing not more than 0.05 percent by weight of sulfur. The rate of duty is 10.5 cents per barrel. The applicable subheading for the low viscosity petroleum distillate if containing more than 0.05 percent by weight sulfur will be 2710.19.1025, HTSUS, which provides for: Distillate and residual fuel oils: Testing 25 degrees A.P.I. or more: Having a Saybolt Universal viscosity at 37.8oC of 45 seconds or more but not more than 125 seconds: Containing more than 0.05 percent by weight of sulfur. The rate of duty is 10.5 cents per barrel. This merchandise may be subject to the requirements of the Toxic Substances Control Act, administered by the U.S. Environmental Protection Agency. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404. This ruling is being issued under provisions of Part 177 Customs Regulations (19 CFR 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