The tariff classification of a "Home Aromatherapy Kit" from Brazil, Portugal and Hong Kong

NY 810980 June 29, 1995 CLA-2-33:S:N:N7:240 810980 CATEGORY: Classification TARIFF NO.: 3301.29.1000 Mr. Anthony Bonatesta Jr. Meadows Wye & Co., Inc. 2506 Forest Avenue Staten Island, N.Y. 10303 RE: The tariff classification of a "Home Aromatherapy Kit" from Brazil, Portugal and Hong Kong Dear Mr. Bonatesta: In your letter dated May 25, 1995, you requested a tariff classification ruling on behalf of your client Mandarin Offset. A sample of the "Home Aromatherapy Kit" was submitted with your inquiry and is being retained for our reference. The kit contains a 10ml bottle of orange essential oil, a 10ml bottle of eucalyptus essential oil, a terracotta light bulb ring and a hard covered book titled "Home Aromatherapy". A few drops of the essential oil is placed in the channel of the terracotta ring. The ring is then placed over a light bulb. The fragrance is released when the light bulb warms up. The attached book is a guide concerning the uses of essential oils in the home. The "Home Aromatherapy Kit" is considered a set for retail sale based on GRI 3 (b) with the essential character imparted by the essential oils. The applicable subheading for the "Home Aromatherapy Kit" will be 3301.29.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for essential oils other than those of citrus fruit: other: of eucalyptus. The rate of duty will be 1.8 percent ad valorem. This classification ruling applies to this kit only. The essential oils may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380. For marking purposes, each item must be listed on the box with the country of origin. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport