CLA-2-33:S:N:N7:240 886093
Ms. Joan M. Stiefel
Stiefel Laboratories, Inc.
P.O. Box 10855
Rockville, Maryland 20849-0855
RE: The tariff classification of OSENT from Grand Cayman, British
Virgin Islands
Dear Ms. Stiefel:
In your letter dated May 3, 1993, you requested a tariff
classification ruling.
OSENT is an oily solution of odoriferous substances to be
incorporated as a fragrant intermediate in the manufacture of soap.
The applicable HTS subheading for OSENT will be 3302.90.1050,
Harmonized Tariff Schedule of the United States (HTS), 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 the industry.
The duty rate will be 11 cents per kilo plus 4.1 percent ad
valorem.
Articles classifiable under subheading 3302.90.1050, HTS,
which are products of the British Virgin Islands, are entitled to
duty free treatment under the Caribbean Basin Recovery Act upon
compliance with all applicable regulations.
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