J88737 J8 Ruling Active

The tariff classification of "Kadiz" Aromatic Essences Kit from Brazil

Issued September 25, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3301.23.0000, 3301.29.5050, 3301.12.0000, 3301.25.0050

Headings: 3301

Product description

A photograph of the kit was submitted with your inquiry. The “Kadiz” Aromatic Essences Kit contains five 10 ml. glass bottles of essential oils. The oils will be used with the “Kadiz” Portable Home Steam Sauna. The essences include orange, lavender, mint, chamomile and fennel.

CBP rationale

The applicable subheading for Orange Essential Oil will be 3301.12.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Essential oils of citrus fruit Of orange…. The applicable subheading for Lavender Essential Oil will be 3301.23.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Essential oils other than those of citrus fruit:: Of lavender or of lavandin…. The applicable subheading for Mint Essential Oil will be 3301.25.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Essential oils other than those of citrus fruit: Of other mints…. The applicable subheading for Chamomile and Fennel Essential Oils will be 3301.29.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Essential oils other than those of citrus fruit: Other: Other….

Full text

NY J88737 September 25, 2003 CLA-2-33:RR:NC:2:240 J88737 CATEGORY: Classification TARIFF NO.: 3301.12.0000; 3301.23.0000; 3301.25.0050; 3301.29.5050 A & R Corporation 2630 Rosehaven Drive Wesley Chapel, Florida 33543 RE: The tariff classification of “Kadiz” Aromatic Essences Kit from Brazil Dear Sir: In your letter dated September 11, 2003 you requested a tariff classification ruling. A photograph of the kit was submitted with your inquiry. The “Kadiz” Aromatic Essences Kit contains five 10 ml. glass bottles of essential oils. The oils will be used with the “Kadiz” Portable Home Steam Sauna. The essences include orange, lavender, mint, chamomile and fennel. The applicable subheading for Orange Essential Oil will be 3301.12.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Essential oils of citrus fruit Of orange….. The rate of duty will be 2.7 percent ad valorem. The applicable subheading for Lavender Essential Oil will be 3301.23.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Essential oils other than those of citrus fruit:: Of lavender or of lavandin….. The rate of duty will be free. The applicable subheading for Mint Essential Oil will be 3301.25.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Essential oils other than those of citrus fruit: Of other mints….. Other….. The rate of duty will be free. The applicable subheading for Chamomile and Fennel Essential Oils will be 3301.29.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Essential oils other than those of citrus fruit: Other: Other….. Other….. The rate of duty will be free. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412. 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 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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