CLA-2 CO:R:C:F 956180 ASM
District Director of Customs
200 St. Paul Place
Room : 28th Floor
Baltimore, MD 21202
RE: Application for Further Review of Protest No. 1303-91-
100194, mandarin oil
Dear Sir:
This letter is a decision on a protest filed May 8, 1991,
against your decision in the classification of merchandise
liquidated on March 1, 1991.
FACTS:
The protestant entered the subject merchandise as mandarin
oil and it was liquidated under subheading 3301.12.0000 of the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), dutiable at six percent.
At this time, protestant seeks reclassification of the goods
to subheading 3301.19.5000, HTSUSA, duty free.
ISSUE:
What is the proper classification under the HTSUSA of
mandarin oil?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is made in
accordance with the General Rules of Interpretation (GRI's).
The systematic detail of the harmonized system is such that
virtually all goods are classified by application of GRI 1, that
is, according to the terms of the headings of the tariff schedule
and any relative section or chapter notes. In the event that the
goods cannot be classified solely on the basis of GRI 1, and if
the headings and - 2 -
legal notes do not otherwise require, the remaining GRI's may
then be applied. The Explanatory Notes to the Harmonized
Commodity Description and Coding System (EN's),
which represent the official interpretation of the tariff at the
international level, facilitate classification under the HTSUSA
by offering guidance in understanding the scope of the headings
and GRI's.
Based on information obtained from "Perfume and Flavor
Materials of Natural Origin" by Steffen Arctander, and the
"Source Book of Flavors," orange oil is manufactured from the
fruit of Citrus Aurantium. It is composed of 90% d-limonene and
decylic aldehyde. Mandarin oil is manufactured from the fruit of
citrus Reticulata and composed of 95% d-limonene and n-methyl-
anthranilic acid methyl ester. Thus, orange oil and mandarin oil
are chemically distinct products because they are derived from
different sources and composed of different chemical components.
New York Ruling Letter (NYRL) 850922, dated May 16, 1990,
involved the classification of tangerine oil which was classified
in subheading 3301.19.5000, HTSUSA, which provided for other
essential oils of citrus fruits. It was determined that
tangerine oil would not be classified under 3301.12.0000, HTSUSA,
which provides for essential oils of citrus fruit: of orange.
It is important to note that the EN's make a distinction
between orange and mandarin fruits in subheading 2008.30, HTSUSA.
Furthermore, the EN's to Chapter 33 were revised July 1992 to
include the following statement: "For the purposes of subheading
3301.12 the term 'orange' does not apply to mandarins (including
tangerines and satsumas) clementines, wilkings or similar citrus
hybrids."
HOLDING:
The subject product, mandarin oil, is classified under
subheading 3301.19.5000, HTSUSA, which provides for other
essential oils of citrus fruit.
The protest should be allowed in full. A copy of this
decision should be attached to the Form 19 to be returned to the
protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division