CLA-2 CO:R:C:F 956847 GFC
Mr. Philip Michael
Nature's Oils Pty, Ltd.
ACN No. 051 546 162
12 Henry Street
Norwood, S.A., 5067
Australia
RE: Eucalyptus Oil from Australia
Dear Mr. Michael:
This is in response to your letter of August 8, 1994,
requesting the tariff classification of eucalyptus oil. You also
request information on "purity, identity, manufacturing and other
standards."
FACTS:
The commodity consists of essential oil of eucalyptus in small
bottles for therapeutic use from Australia.
ISSUE:
What is the tariff classification of such eucalyptus oil under
the Tariff Schedules of the United States (HTS)?
LAW AND ANALYSIS:
Essential oils (terpeneless or not), . . . of eucalyptus, are
provided for under item 3301.29.1000 of the HTS and are dutiable
at a reduced rate of 2.1% ad valorem.
HOLDING:
The essential oil "Eucalyptus Oil" is classifiable under the
provision for "Essential oils (terpeneless or not), . . . of
eucalyptus, in subheading 3301.29.1000 of the HTS at a reduced rate
of 2.1% ad valorem.
Additional requirements may be imposed on this product by the
Food and Drug Administration (FDA). You may contact the FDA at the
following:
Import Branch HFS-606
Food and Drug Administration
200 C Street, SW., Room 5404
Washington, D.C. 20204
Sincerely,
John Durant, Director
Commercial Rulings Division