CLA-2 OT:RR:CTF:TCM W967898 ASM
Mr. Martin K. Behr, III
Ferrara International Logistics, Inc.
460 Hillside Avenue
Hillside, NJ 07205
RE: Modification of NY I83744; Classification of Distilled Rose Water and
Distilled Orange Blossom Water
Dear Mr. Behr:
This is in reference to New York Ruling Letter (NY) I83744, dated July 1, 2002, issued to you on behalf of European Mediterranean Importing Company, Inc., concerning the tariff classification of products identified as “Rose Water” and “Orange Blossom Water” under the Harmonized Tariff Schedule of the United States (HTSUS). In that ruling, U.S. Customs and Border Protection (“CBP”) classified the merchandise in the provision for perfumes and toilet waters at subheading 3303.00.10, HTSUS. We have reviewed NY I83744 and found it to be in error. For the reasons set forth below, we hereby modify NY I83744.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. Section 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Publ. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed modification was published in the Customs Bulletin, Volume 44, No. 28, on July 7, 2010. No comments were received in response to this notice.
FACTS:
In NY I83744, the subject merchandise, identified as “Rose Water (Maward)” and “Orange Blossom Water (Mazaher)”. According to the description contained in NY I83744, the sole ingredient in each of these products is distilled rose water or distilled bitter orange blossom water, respectively.
ISSUE:
Whether the subject “Distilled Rose Water” and “Distilled Orange Blossom Water” is classified as “Perfumes and toilet waters” in heading 3303, HTSUS, or as a distillate of “essential oils” in heading 3301, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined 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 heading and legal notes do not otherwise require, the remaining GRI may then be applied.
The following provisions of the HTSUS are under consideration in classifying the subject article:
3301 Essential oils (terpeneless or not), including concretes
and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils:
3301.90 Other:
3301.90.50 Other
Perfumes and toilet waters:
Not containing alcohol:
3303.00.10 Floral or flower waters
In comparing the two headings now at issue, we begin by noting that the products now in question have been identified as “distilled” rose and orange blossom waters. Therefore, the bottled rose water and orange blossom water is the result of steam distillation of rose and orange blossom oil that produces fragrant rose and orange blossom water as its by-product. As a result, these floral fragrances are in the distillate as a residue or by-product of the essential oil production.
The Explanatory Notes (ENs)1 for heading 33.01 specifically state that the heading provides for essential oils of vegetable origin that are obtained by “steam distillation” and used in the
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2 The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
perfumery and food industries. EN 33.01(D) defines aqueous distillates and aqueous solutions of essential oils as the “ … aqueous portions of the distillates resulting when essential oils are extracted from plants by steam distillation. After the essential oils have been decanted, the aqueous distillates still retain a fragrance due to the presence of small quantities of essential oils.” It is further noted in EN 33.01(D) that the heading also covers solutions of essential oils in water and that the more common aqueous distillates are those of “orange flowers, rose, … etc.” (emphasis supplied). Furthermore, in Headquarters Ruling Letter (HQ) 967833, dated September 21, 2005, we classified bottled distilled rose water, a product that is substantially similar to the merchandise now at issue, as an aqueous distillate of essential oil in subheading 3301.90.50, HTSUS.
Inasmuch as the subject distilled rose and orange blossom waters meet the description provided in the ENs to heading 33.01, we find that the subject merchandise should be classified in heading 3301, HTSUS, which provides for, among other things, aqueous distillates of essential oils, and specifically in subheading 3301.90.50, HTSUS. Please note that this classification determination is not intended to apply to the “flavored syrups” considered in NY I83744.
HOLDING:
The subject merchandise, identified as as “Rose Water (Maward)” and “Orange Blossom Water (Mazaher)” are correctly classified in subheading 3301.90.5000, HTSUSA, which provides for “Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: Other: Other”. This provision is duty free at the general column one rate of duty.
EFFECT ON OTHER RULINGS:
This ruling modifies NY I83744, dated July 1, 2002. In accordance with 19 U.S.C. Section 1625(c), this action will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division