HQ 082349: Classification of a kerosene

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 082349

                                  October 24, 1988



          CLA-2 CO:R:C:G 082349 JGH

          CATEGORY: Classification

          TARIFF NO.: 475.30, 2710.00.2000

          Mr. A. W. Baird
          Shell Canada LTD.
          400-4th Avenue S.W.
          P.O. Box 100, Station M
          Calgary, Alberta T2P 2H5

          RE: Classification of a kerosene

          Dear Mr. Baird:

               Your letter of May 25, 1988, concerns the dutiable status of
          Shell "140 Solvent", product of your plant at Sarnia, Ontario.

          FACTS:

               The product, "140 Solvent", is said to be a crude oil
          fraction.  Crude oil is pumped through heat exchangers and is
          desalted before being sent to a distillation tower.  The fraction
          containing "140 Solvent" is said to be sent to a hydrocracker.
          Hydrocracking is described as a process in which hydrogen is
          added, with large molecules being broken down into smaller
          molecules, with partial saturation of aromatics occuring.
          Heteroatoms, such as sulfur, nitrogen, and oxygen are removed.
          The stream is then sent to a separator and then to a
          hydrogenator.  In this last step the remaining aromatics are
          totally saturated.  The stream is separated, and the "140
          Solvent" fraction is said to contain no aromatics.  The stream is
          said not to undergo reforming or catalytic cracking or any
          process in which aromatics are formed or added.

          ISSUE:

               Whether "140 Solvent" is a petroleum product for tariff
          purposes.

          LAW AND ANALYSIS:

               From a description of the processing of the product and the
          specification sheet supplied, for tariff purposes, "140 Solvent"
          is considered kerosene.












                                         -2-


          HOLDING:

               "140 Solvent" is classifiable under the provision for
          kerosene in item 475.30, TSUS, the rate of duty is 0.25 cent per
          gallon.  Under the Harmonized Tariff Schedules of the United
          States Annotated (HTSUSA) which will replace the TSUS on
          January 1, 1989, "140 Solvent" would be classifiable in
          subheading 2710.00.2000, HTSUSA.  The rate of duty is 10.5 cents
          per bbl.  If there are any changes in the wording of the HTSUSA
          prior to the effective date, this advice may not continue to be
          applicable.

                                         Sincerely,




                                         John Durant, Director
                                         Commercial Rulings Division










































          JGHurley:tj:typed 09/01/88