CLA-2-63:RR:NC:2:228 E84744
Mr. Samuel Isaac Hays
Nature’s Way Therapeutic Products Inc.
91021-1427 Bellevue Avenue
West Vancouver, BC,
Canada V7V 3N3
RE: The tariff classification of aromatherapy products from Canada.
Dear Mr. Hays:
In your facsimile dated July 8, 1999, received July 13, 1999, you requested a tariff classification ruling.
Your inquiry concerns a variety of products used for the purpose of aromatherapy. The Heatable Sak, also called The Harmony Pillow, or Multirest, is a sealed pouch constructed from woven fabric, measuring approximately 13 inches by 8.5 inches, filled with flax seeds. It may be heated in a microwave, or chilled in a freezer before it is placed under certain areas of the body for support. The Harmony Eye Pillow consists of a woven fabric pouch measuring approximately 4.5 inches wide and 8.5 inches long, filled with flaxseeds and lavender. It is placed across the eyes. The Heatable Sak and the Harmony Eye Pillow are put up in sealed poly bags. The Aromatherapy Spray consists of 98 percent distilled water and 2 percent essential oils in 1-ounce, plastic spray bottles. It is sprayed onto the Heatable Sak and the Harmony Eye Pillow after heating for different soothing effects. A cover for the Heatable Sak (Sanitary Cover), made of polypropylene measures approximately 13.5 inches by 9 inches. Another cover for the Heatable Sak (Cover), made of cotton fabric, measures approximately 14 inches by 10 inches. The Heatable Sak, Eye Pillow, three bottles of Aromatherapy Spray, and a Sanitary Cover will be packaged together for retail sale. Both covers and bottles of Aromatherapy Sprays will also be sold separately.
Whether packed together for retail sale or sold individually, all articles will be classified separately.
The Eye Pillow was the subject of a previous ruling, NY E83378, issued to you on July 2, 1999.
The applicable subheading for the cotton fabric cover (if knitted) will be 6304.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404…other…knitted…of cotton. The rate of duty will be 8.6 percent ad valorem.
The applicable subheading for the cotton fabric cover (if not knitted) will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404…other…not knitted or crocheted, of cotton. The rate of duty will be 6.8 percent ad valorem.
The applicable subheading for the Sanitary Cover made of polypropylene (if knitted) will be 6304.91.0040, HTS, which provides for other furnishing articles, excluding those of heading 9404…other…knitted…of man-made fibers. The rate of duty will be 8.6 percent ad valorem.
The applicable subheading for the Sanitary Cover made of polypropylene (if not knitted) will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404…other…not knitted or crocheted, of synthetic fibers. The rate of duty will be 10 percent ad valorem.
The applicable subheading for the Heatable Sak (if cotton) will be 9404.90.1000, HTS, which provides for articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered…other…pillows, cushions and similar furnishings…of cotton. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the Heatable Sak (not cotton) will be 9404.90.2000, HTS, which provides for articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered…other…pillows, cushions and similar furnishings…other. The rate of duty will be 6 percent ad valorem.
Your inquiry does not provide enough information to issue a classification ruling for The Aromatherapy Sprays. Specify whether the bottles contain a mixture or a single essential oil, and state the name(s) of the essential oil(s).
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 Stanley Hopard at 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division