CLA-2-33:RR:NC:2:240
Mr. Patrick D. Gill
Rode & Qualey
55 West 39th Street
New York, NY 10018
RE: The tariff classification of Terpinolene Firm from Spain and Jasmal from England
Dear Mr. Gill:
In your letter dated March 30, 2007, you requested a tariff classification ruling on behalf of your client International Flavors & Fragrances Inc. concerning the classification of Terpinolene Firm, product code 00200652 and Jasmal product code 00100500.
The product you describe as Terpinolene Firm is a mixture of terpenes and terpene alcohols. Based on the information provided by your client, Terpinolene Firm is composed of terpinolene, 4-cineol, limonene, eucalyptol and gamma terpinene. Tocopherols-IP w/sunflower oil is added as a stabilizer. Terpinolene Firm is indicated for use as an ingredient in the manufacture of compounded fragrance products.
In your letter you suggest classification under 2902.19.0050, HTSUS, which provides for other cyclic hydrocarbons. Terpinolene Firm, however, is properly classified under 3302.90.1050. Based on Chapter 29 Note 1(a), the product must be a separate chemically defined organic compound. Terpinolene Firm contains terpinolene as well as other odorifierous components. Based on the composition, Terpinolene Firm is not a separate chemically defined compound but rather a mixture of odoriferous substances.
The applicable subheading for Terpinolene Firm will be 3302.90.1050 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances: Other: Containing no alcohol or not over 10 percent of alcohol by weight. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
There is not enough information to issue a binding ruling on Jasmal. Please provide the manufacturer’s flow chart identifying the isomers as well as the by-products from the manufacturing process.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stephanie Joseph at 646-733-3268.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division