The tariff classification of Camellia seed oil from Japan.

N270635 November 19, 2015 CLA-2-15:OT:RR:NC:N4:231 CATEGORY: Classification TARIFF NO.: 1515.90.8090 Ms. Miyuki Best-Takahashi Bestrada USA LLC 163 Saint Nicholas Ave. (5i) New York, NY 10026 RE: The tariff classification of Camellia seed oil from Japan. Dear Ms. Best-Takahashi: In your letter dated November 10, 2015, you requested a tariff classification ruling. The product in question is described as the oil that is cold pressed from the seeds of the Camellia japonica plant. The oil has no added ingredients, and will be imported in 17-liter (4.5 gallon) containers for use in hair and skin care. Our research indicates that the product is also known as Tsubaki oil, and is generally characterized as a base oil or carrier oil (as opposed to an essential oil) having little or no color or odor. It should not be confused with seed oils of other Camellia species, or with “tea tree oil,” which is obtained from the leaves of an Australian plant of a different genus. The applicable subheading for the Camellia japonica seed oil will be 1515.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: other: other: other. The rate of duty will be 3.2% ad valorem. 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/. The importation of this merchandise may be subject to requirements administered by the U.S. Food and Drug Administration. It is suggested that you contact that agency directly at the following location for further information: Food & Drug Administration (FDA) Division of Import Operations and Policy 12420 Parklawn Drive (Room 3109) Rockville, MD 20857 Telephone number: (301) 796-0356 Email address: [email protected] 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 Nathan Rosenstein at the email address [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division