CLA-2-33:RR:NC:2:240 H81660
Ms. JoAnn Benson
Polardreams International Ltd.
1948 Hwy.1 North,
Fairfield, IA 52556
RE: The tariff classification of Aroma Therapy Eucalyptus Essential Oil from Australia and Aroma Therapy Mind Rest, Blended Essential Oil from China
Dear Ms. Benson:
In your letter dated May 8, 2001, you requested a tariff classification ruling.
Two samples of essential oils were submitted with your inquiry and are being returned. The Eucalyptus Oil is 100% pure eucalyptus made in Australia and bottled in China. The Mind Rest Essential Oil contains peppermint, rosemary, eucalyptus and lemon oils blended and bottled in China. The oils will be packed together as part of an Aromatherapy Gift Set.
The applicable subheading for the Eucalyptus Oil will be 3301.29.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Essential Oil other than those of citrus fruit: Other: Of eucalyptus….. The rate of duty will be 1.8 percent ad valorem.
The applicable subheading for the Mind Rest, Blended Essential Oil will be 3302.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for Mixtures of odoriferous substances: Other: Containing no alcohol or not over 10 percent of alcohol by weight….. Other….. The rate of duty will be free.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.
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 Stephanie Joseph at 212-637-7066.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division