H81660 H8 Ruling Active

The tariff classification of Aroma Therapy Eucalyptus Essential Oil from Australia and Aroma Therapy Mind Rest, Blended Essential Oil from China

Issued June 5, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3302.90.1050, 3301.29.1000

Headings: 3301, 3302

Product description

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.

CBP rationale

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 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….

Full text

NY H81660 June 5, 2001 CLA-2-33:RR:NC:2:240 H81660 CATEGORY: Classification TARIFF NO.: 3301.29.1000; 3302.90.1050 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

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