CLA-2-33:S:N:N1:240 874354

Ms. Julia Hartenfels
William B. Skinner Inc.
Hemisphere Center
Route 1 & 9 South
Newark, New Jersey 07114

RE: tariff classification of Lemon Essential Oil from the United Kingdom

Dear Ms. Hartenfels:

In your letter dated May 8, 1992, you requested a tariff classification ruling on behalf of your client Aphrodisia Products Inc. The applicable HTS subheading for lemon essential oil, packaged in 1/3 ounce retail bottles, will be 3301.13.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for essential oils of citrus fruits: of lemon. The duty rate will be 8.5 percent ad valorem. 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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport