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N258588 N2 Ruling Active

The tariff classification of body oil from South Africa

Issued November 20, 2014 by U.S. Customs and Border Protection.

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N2 N258588 (November 20, 2014)

Tariff classification

HTS codes: 3304.99.5000

Headings: 3304

Product description

Women’s Gold Body Oil, SKU No. MAR002, will be packaged in 3.4 fluid ounce (100 ml) bottles.

CBP rationale

The applicable subheading for the Women’s Gold Body Oil, SKU No. MAR002, will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other.

Full text

N258588 November 20, 2014 CLA-2-:33:OT:RR:NC:N4:414 Category: Classification Tariff NO.: 3304.99.5000 Ms. Carolyn Ann Berman Director Katavi Botanicals LTD Crabbet Park Farm, Geelhoutboom P.O. box 4027, George East George, Western Province 6530 South Africa RE: The tariff classification of body oil from South Africa Dear Ms. Berman: In your letter dated October 23, 2014 you requested a tariff classification ruling. Women’s Gold Body Oil, SKU No. MAR002, will be packaged in 3.4 fluid ounce (100 ml) bottles. You state it is used to hydrate and nourish the skin. It contains grape seed oil, jojoba oil, soybean oil, and marula oil, among a number of other oils and extracts. The label provided states that the Women’s Gold Body Oil leaves the skin silky soft. The directions on the label indicate that the oil is to be massaged daily all over the body. The oil is manufactured in South Africa. The applicable subheading for the Women’s Gold Body Oil, SKU No. MAR002, will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration (FDA). Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Bruch Parkway, College Park, MD 20740-3835, telephone number 888-723-3366, or by visiting their website at: www.fda.gov 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 Barbara Kiefer at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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