CLA-1-33:OT:RR:NC:N3:136
Angela Diesch
Amin Talati Wasserman, LLC
515 S. Flower Street 18th Floor
Los Angeles, California 90071
RE: The marking and country of origin of essential oils from France, the United Kingdom, and Madagascar
Dear Ms. Diesch:
In your ruling request dated June 29, 2022, on behalf of your client, Maple Holistics, LLC, you requested a marking and country of origin ruling on essential oils.
In your submission you state that your client will import the following essential oils:
Lavender: Origin of the oil is France; origin of the botanical plant is not disclosed by the supplier.
Clary Sage: Origin of the oil and botanical plant is France.
Roman Chamomile: Origin of the oil is the United Kingdom; origin of the botanical plant is not disclosed by the supplier.
Ylang Ylang: Origin of the oil and botanical plant is Madagascar.
Upon import, the oils are blended in specific concentrations and filtered to remove any debris from the raw material packaging or fine particles that are naturally occurring in the oils. After filtration, the blended oils are bottled in one fluid ounce glass bottles with a dropper and no
outer packaging.
The raw material costs, including the oils, bottle, dropper, and label components are approximately $21.74/lb. The processing costs for blending, filtering, and filling are $19.52/lb.
You suggest classification in subheading 3304.99, Harmonized Tariff Schedule of the United States (HTSUS); however, we have found that to be incorrect, because the subject products are provided for elsewhere in the tariff schedule.
The applicable subheading for Lavender essential oil will be 3301.29.5118, HTSUS, which provides for Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: Essential oils other than those of citrus fruit: Other: Other: Of lavender or lavandin. The general rate of duty will be free.
The applicable subheading for Clary Sage and Roman Chamomile essential oils will be 3301.29.5150, HTSUS, which provides for Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: Essential oils other than those of citrus fruit: Other: Other: Other. The general rate of duty will be free.
The applicable subheading for Yland Ylang essential oil will be 3301.29.5143, HTSUS, which provides for Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: Essential oils other than those of citrus fruit: Other: Other: Of ylang ylang or cananga. The general rate of duty will be free.
Country of Origin and Marking
"Country of origin" is defined in 19 CFR 134.1(b) as "the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the 'country of origin' within the meaning of this part.”
A substantial transformation occurs when an article emerges from a process with a new name, character or use different from that possessed by the article prior to processing. United States v. Gibson-Thomsen Co., Inc., 27 CCPA 267, C.A.D. 98 (1940); National Hand Tool Corp. v. United States, 16 CIT 308 (1992), aff’d, 989 F. 2d 1201 (Fed. Cir. 1993). However, if the manufacturing or combining process is merely a minor one that leaves the identity of the article intact, a substantial transformation has not occurred. Uniroyal, Inc. v. United States, 3 CIT 220, 542 F. Supp. 1026, 1029 (1982), aff’d, 702 F.2d 1022 (Fed. Cir. 1983).
Based on your submission, the country of origin for the Lavender and Clary Sage essential oils is France, the country of origin for the Roman Chamomile essential oil is the United Kingdom, and the country of origin for the Ylang Ylang essential oil is Madagascar.
Based on the scenario you describe in your request, pursuant to 19 CFR 134.32 (g), the imported essential oils are excepted from marking. Your question whether the finished product may be marked "Bottled in the USA from globally sourced ingredients" should be directed to the Federal Trade Commission (FTC). Whether goods may be marked with a phrase such as “Made in the USA” or similar wording denoting U.S. origin, is under the jurisdiction of the U.S. Federal Trade Commission, Bureau of Consumer Protection, Division of Enforcement, which may be contacted for advice at 600 Pennsylvania Avenue N.W., Washington, D.C. 20580, or through the FTC’s website at http://www.ftc.gov.
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.
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 https://hts.usitc.gov/current.
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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division