Tariff classification of prepared additives turned on product composition and use, not mineral oil content alone.

Imported goods containing mineral hydrocarbon oil with additives and other constituents were not classifiable as plain oil under heading 27.10 because the test report alone did not determine tariff classification. Their description, composition and intended use showed that they were preparations not elsewhere specified, falling instead under heading 3811.00 as prepared additives. The goods were therefore correctly classified under heading 3811.00 and not under heading 27.10.

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Issues: Whether the imported products were classifiable under heading 27.10 or under heading 3811.00.

Analysis: The goods were not plain mineral hydrocarbon oil but preparations containing additives and other constituents. The test report showing high mineral hydrocarbon oil content did not by itself determine classification under heading 27.10, since that heading applied to preparations not elsewhere specified. In light of the product description, composition, and use, the goods were more appropriately covered by heading 3811.00 as prepared additives.

Conclusion: The goods were correctly classifiable under heading 3811.00 and not under heading 27.10.

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