CLA-2-15:OT:RR:NC:2:235
Ms. Ricki Duran
American Lamprecht
700 Rockaway Tpke #303a
Lawrence, NY 11559
RE: The tariff classification of various natural cold pressed oils for use in cosmetic products
Dear Ms. Duran:
In your letter dated December 04, 2012, you requested a tariff classification ruling.
The products in question are as follows:
Apricot (kernel) oil
Pomegranate (seed) oil
Aleppo pine (seed) oil
Prickly pear (seed) oil
Jojoba (seed) oil
You indicated that “all products are unfinished products used in and for the manufacture of skin care, moisture care, perfume, lipstick, make up etc.”
In our phone conversation, you indicated that all oils are obtained through simple processes such as cold pressing to maintain the desired beneficial characteristics present in the natural material.
Data sheets received with your request letter confirm that all the oils indicated above are obtained by cold pressing the vegetable materials indicated. All products indicate in their data sheets that they are obtained “without chemical processing”.
The applicable subheading for the Apricot (kernel) oil will be 1515.90.2100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: other: Jojoba oil and its fractions. The general rate of duty will be free.
The applicable subheading for the Jojoba (seed) oil will be 1515.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: other: Jojoba oil and its fractions. The general rate of duty will be 2.3 percent ad valorem.
The applicable subheading for the Pomegranate oil, Aleppo Oil, and Prickly Pear oil will be 1515.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: other: other; other. The general rate of duty will be 3.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Paul Hodgkiss at (646) 733-3046.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division