CLA-2-33:RR:NC:2:240 E86135
Mr. Samuel Isaac Hayes
91021-1427 Bellevue Avenue
West Vancouver, BC V7V 3N3
Canada
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Aromatherapy Spray Bottles from Canada; Article 509
Dear Mr. Hayes:
In your letter dated August 11, 1999 you requested a ruling on the status of Aromatherapy Sprays from Canada under the NAFTA.
Your inquiry concerns the importation of Aromatherapy Spray Bottles into the U.S. The Aromatherapy Sprays consist of individual bottles, each containing a different water solution of an essential oil. The solution contains 2 percent of an essential oil. As stated in your letter, the Aromatherapy Spray Bottles will be imported in a heat sealed package of two different Aromatherapy Sprays in 1 ounce bottles, together with a Heatable Sak or a Eye Pillow. The Aromatherapy Spray will also be imported in a heat sealed package containing three different Aromatherapy Sprays in 2 ounce bottles. The two Aromatherapy Sprays, imported together with the Heatable Sak or the Eye Pillow, consist of individual spray bottles of lavender and peppermint essential oil water solutions. The heat sealed three pack of Aromatherapy Sprays contains individual 2 ounce spray bottles of lavender, peppermint, and orange essential oil water solutions. The Aromatherapy Sprays are to be sprayed onto either the Heatable Sak or the Eye Pillow. The orange and peppermints oils are of Canadian origin, whereas the lavender oil is made in France.
The applicable tariff provision for the Lavender Aromatherapy Spray will be 3301.23.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Essential oils other than those of citrus fruit: Of lavender or of lavadin. The general rate of duty will be free.
The applicable tariff provision for the Orange Aromatherapy Spray will be 3301.12.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Essential oils of citrus fruit: Of orange. The general rate of duty will be 3.2 percent ad valorem
.
The Orange Aromatherapy Spray, being made entirely in the territory of Canada using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii). The merchandise will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
The applicable tariff provision for the Peppermint Aromatherapy Spray will be 3301.24.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Essential oils other than those of citrus fruit: Of peppermint (Mentha piperita). The general rate of duty will be 4.6 percent ad valorem.
The Peppermint Aromatherapy Spray, being made entirely in the territory of Canada using materials which themselves were originating, will satisfy the requirements of HTSUSA General Note 12(b)(iii). The merchandise will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.
Cosmetic and toiletry products may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-3380.
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 212-637-7066.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division