HQ 085941
May 11,1990
CLA-2 CO: R:C:G 085941
Area Director of Customs
J.F.K. Airport
Building 178
Jamaica, New York 11430
RE: Decision of Application for Further Review of Protest
No. 1001-8-005119, on the classification of floral
absolutes
Dear Sir:
This protest involves the classification of certain floral
absolutes from France, under the Tariff Schedules of the United
States (TSUS).
FACTS:
The protest concerns entries of violet leaves absolute,
jasmin absolute, and orange flowers absolute made in
February 1987, under the provision for aromatic and odoriferous
substances, not containing alcohol, in item 460.05,TSUS.
Customs classified the imports under the provision for other
aromatic and odoriferous substances containing no alcohol or
not over 10 percent alcohol by weight, not artificial mixtures,
in item 460.80, TSUS.
ISSUE:
Whether the absolutes for tariff purposes are considered
as containing alcohol.
-2-
LAW AND ANALYSIS:
Alcohol is used in the extraction of absolute materials,
and as a result trace amounts of alcohol will remain in the
extraction. It is indicated that it is neither feasible nor
desirable to remove all of the traces of the alcohol without
harming the floral absolute. Technical information supplied
stated that ethanol contents for the absolutes were as follows:
Description Percent ALcohol
Jasmin Absolute Pure 0.4
Orange Flower Absolute 0.5
Violet Leaf Absolute Trace
Since all of the alcohol used in the extraction process
can not be removed, nor is it advisable to attempt to do so,
percentages of ethanol present of 2 percent or less in the
end product are considered de minimis.
HOLDING:
You are instructed to allow the protest in full.
A copy of this decision should be furnished to the
protestant along with the FORM 19 Notice of Action
Sincerely,
Jerry Laderberg
Acting Director
Commercial Rulings Division
6cc A.D., N.Y. Seaport
hurley library/peh
085941