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Issues: Whether the imported product Pennzadd 3114 was classifiable under Heading 3811.19 as an additive, or under Heading 3403.99 as a lubricating preparation.
Analysis: The product was found, on technical literature, to be a low-zinc antiwear additive designed for use with base oils. The dispute turned on whether the exclusion in the HSN Explanatory Notes for lubricating preparations intended to be added in small quantities could be applied. The exclusion was held to concern lubricating preparations and not additives. Heading 38.11 specifically covered additives within its ambit, making the imported goods appropriately classifiable under Heading 3811.19.
Conclusion: The imported goods were correctly classifiable under Heading 3811.19 of the Customs Tariff, and not under Heading 3403.99.
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