CLA-2:OT:RR:NC:N5:232
Ms. Merredith Alexandra Hutton
Pussycat Bow Pty Ltd dba the Aussie Cat Lady
91 Armfield Street
Stafford, Queensland 4053
Australia
RE: The tariff classification of Feline Shell and Coral Essence Blends from Australia
Dear Ms. Hutton:
In your letter dated July 10, 2023, you requested a tariff classification ruling. A product description sheet and product labels were included with your request.
The subject merchandise is called Feline Shell and Coral Essence Blends. The item comes in four varieties and is said to assist cats with emotional and behavioral issues. The product is administered via drops in a cat’s drinking water or application to a cat’s head or paw pads. Each of the four blends is contained in a 30 milliliter / 1 fluid ounce amber bottle.
The Feline Shell and Coral Essence Blend items are described as follows:
Item 1: Feline Shell and Coral Essence – Anxiety Ease
Ingredients are said to include 67 percent spring water and 33% organic brandy (12.5% alcohol), with “vibrational infusions of Asterospicularia, Little Whelks, Rainbow Delight, and Scallop and Sydney Turbo Shell.”
Item 2: Feline Shell and Coral Essence – Aggression Ease
Ingredients are said to include 67 percent spring water and 33% organic brandy (12.5% alcohol), with “vibrational infusions of Callala Bay Scallop, Humped Conch, Noble Volute, Paua Shell and Syrinx Aruanus.”
Item 3: Feline Shell and Coral Essence – Insecurity Ease
Ingredients are said to include 67 percent spring water and 33% organic brandy (12.5% alcohol), with “vibrational infusions of Ammonite, Pheasant Shell, Shinbone Tibia, Spengler’s Triton and Wonder Cowrie.”
Item 4: Feline Shell and Coral Essence – Cat Rescuer Rebalance
Ingredients are said to include 67 percent spring water and 33% organic brandy (12.5% alcohol), with “vibrational infusions of Gonipora, Pacific Crown Chakra Conch, Pipi and Shining Pink Clam.”
You have suggested classification in subheading 3303.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Perfumes and toilet waters: containing alcohol.” We disagree because the subject products do not consist of any essential oils, floral concretes, absolutes, or mixtures of synthetic odoriferous substances, and they are not designed to give fragrance primarily to the human body.
The applicable subheading for the Feline Shell and Coral Essence Blends will be 2208.90.7500, HTSUS, which provides for: “Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol.; spirits, liqueurs and other spirituous beverages: Other: Other.” The general rate of duty will be free.
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 at https://hts.usitc.gov/current
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 questions regarding the above, contact National Import Specialist Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division