CLA-2-38 OT:RR:NC:N3: 139
Susana Guevara
Givaudan Fragrances Corp.
300 Waterloo Valley Rd. Budd Lake, NJ 07828
RE: The tariff classification of Material 8754643-Bees Honeycomb Absolute (CAS# 8012-89-3) from the United Kingdom
Dear Ms. Guevara:
In your letter dated September 11, 2024, you requested a tariff classification ruling. The sample submitted with your request was examined and will be disposed of.
The instant product described as Material 8754643-Bees Honeycomb Absolute (CAS# 8012-89-3) is derived from the waxes of bees (Apis mellifera L) through a solvent extraction process. You state that the manufacturing process begins with the solvent extraction of the beeswax, which yields a substance called concrete. This concrete contains both aromatic and waxy molecules. Subsequently, a purification step using ethanol is carried out to remove the waxes, resulting in the production of the absolute. The Bees Honeycomb Absolute will be used as a raw material in the fragrance and cosmetic industries. It will be imported in 1kg aluminum containers and will not be sold directly to consumers (retail).
You suggest classification of the product under subheading 1506.00, Harmonized Tariff Schedule of the United States which provides for “Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. ” We disagree. This subheading provides for fats and oils of animals that are not derived from fish or marine mammals which are either crude or refined but not chemically modified. The beeswax has undergone several processes that has yielded a purified article that is the product at review.
You also suggest a possible classification under Subheading 3301.29, Harmonized Tariff Schedule of the United States (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”. We disagree. Pursuant to Explanatory Note 33.01 (A), the Bees Honeycomb Absolute does not meet the terms of heading 3301 and is therefore precluded from classification in heading 3301.
Alternatively, you suggest classification under subheading 3302.90, HTSUS, which provides for “Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: Other.” We disagree. Pursuant to Note 2 to Chapter 33, “The expression ‘odoriferous substances’ in heading 3302 refers only to the substances of heading 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.” The Bees Honeycomb Absolute does not meet this definition and therefore, is precluded from classification in heading 3302.
The applicable subheading for Material 8754643-Bees Honeycomb Absolute (CAS# 8012-89-3) will be 3824.99.4190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Fatty substances of animal or vegetable origin and mixtures thereof: Other. The rate of duty will be 4.6 percent ad valorem. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency (EPA). Information on the TSCA can be obtained by contacting the EPA at Document Control Office (7407M), Office of Pollution Prevention and Toxics (OPPT), Environmental Protection Agency, 1200 Pennsylvania Avenue, N.W., Washington, D.C., 20460, by calling the Toxic Substances Control Act Hotline at 800-471-7127, by e-mailing to [email protected], or by visiting their website at www.epa.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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 any questions regarding the ruling, please contact National Import Specialist John Bobel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division