Classification of Dental Flavor Formula

HQ 953372 April 16,1993 CLA-2 CO:R:C:F 953372 JGH CATEGORY: Classification TARIFF NO.: 3302.90.10 RE: Classification of Dental Flavor Formula Ms. Kathleen Slagle Quest International 400 International Drive Mount Olive, New Jersey 07828 RE: Classification of an aromatic mixture Dear Ms. Slagle: Your letters of November 6, 1992, and January 14, 1993, concern the tariff classification of a dental flavor formula under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: You state that you intend to manufacture an aromatic formula in a foreign trade zone to be used to impart aroma and taste to dental preparations. The formula will contain menthol laevo, mint oil, carvone laevo, anethole, eucalyptol, cinnamic aldehyde, methyl salicylate and complex bases and modifiers. The status of the merchandise in the zone is unstated. For the purpose of this letter, it is assumed that the materials are admitted in nonprivileged foreign status. ISSUE: Classification of an aroma and taste dental formula under the HTSUS.  - 2 - LAW & ANALYSIS: The Explanatory Notes to the HTSUS provide an explanation of the tariff provisions on the international level. The Notes for heading 3302 state that the mixtures covered are those used as raw materials in the perfumery, food or drink industries; included are mixtures of: (1) essential oils, (2) resinoids, (3) synthetic aromatics, (4) two or more odoriferous substances (essential oils, resinoids, and synthetic aromatics). This aromatic dental formulation is a mixture of essential oils and synthetic odoriferous substances. For the purposes of this decision, it is assumed that the Foreign Trade Zones Board has approved this operation. It is further assumed that the operation does not violate the fifth proviso to 19 U.S.C. 81c(a); or if it is within the prohibition of the fifth proviso, it comes within the exception provided by 19 U.S.C. 81c(c). This ruling is not to be read as passing on any provision of the Foreign Trade Zones Act, or approving any operation in a zone. It is limited to the proper tariff classification of an article made from nonprivileged foreign materials in a zone. HOLDING: The aromatic dental formula described is classifiable under the provision for other mixtures of odoriferous substances and mixtures with a basis of one or more of the raw materials listed, of a kind use as a raw material in the perfume, food or drink industries (containing no alcohol), in subheading 3302.90.10, HTSUS. The rate of duty in the General column is 11 cents per kg. plus 4.1 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division