CLA-2-33:S:N:N7:240 804392
Ms. Francesca Woolger
16 Meadow Court
Woodstock, New York 12498
RE: The tariff classification of Essential Oils from France
and/or India
Dear Ms. Woolger:
In your letter dated November 10, 1994 you requested a
tariff classification ruling.
The applicable subheading for Grapefruit Oil will be
3301.19.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for essential oils of citrus fruit: of
grapefruit. The rate of duty will be 6 percent ad valorem.
Your request did not provide enough information to properly
classify Frankincense, Inula in Camellia, Jasmine in Camellia and
Rose in Camellia. If Frankincense is an essential oil, please
provide flow chart showing the manufacturing process. Are the
other oils mixtures of essential oils, if so, please provide
complete breakdown by weight of each component. If products are
not mixtures, please give their botanical names.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport