CLA-2-33:OT:RR:NC:N3:140
Mr. Jerry Huang
Xiamen Wally Bath Manufacture Co., Ltd
4F, No. 219, Tianfeng Road, Northern Industry
Xiamen, 361021 China
RE: The tariff classification of an essential oil bath preparation from China
Dear Mr. Huang:
In your letter dated November 23, 2021, you requested a tariff classification ruling on behalf of your client, Dollar General.
The subject product is stated to be an essential oil which is imported in retail packaging with other products. Product number is indicated to be BL010. An image of the label for the product was provided. The labels indicate that the product is called “The Blue Therapy.” The product is imported as part of a gift set which includes a body wash, body lotion, lip balm and what you are calling an essential oil. You are only asking for review of the essential oil and not the other components. The label on the essential oil indicates “Stress Reliever,” “Boost Energy,” “Essential Oil” and “Aromatherapy.” It is packaged in a 30 ml plastic tube, packed with the other items of the set.
The essential oil ingredients are indicated to be mineral oil (paraffinum liquidum), ISO-propyl myristate, fragrance (parfum), and vitamin E. Specifics on the ingredients of the fragrance were not provided.
Directions of use provided state in part: “These are perfect to use: In a massage – Over reflex points and energy centers of the body – Add to bath water.”
Directions for use also indicate that the aromatic essential oils can be directly inhaled or added to a “handkerchief, cotton ball, small square of fabric, shirt collar hair, pillowcase etc.”
The instant product is not a pure essential oil of Heading 3301, or a mixture of essential oils used as a raw material of Heading 3302. It is other perfumery, cosmetic or toilet preparations, of Heading 3307.
The applicable subheading for The Blue Therapy (BL010) will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Other. The rate of duty will be 5.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3307.90.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3307.90.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the World Wide Web at https://hts.usitc.gov/current. Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food and Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436-1130, or by visiting their website at: www.fda.gov. 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division