CLA-2 CO:R:C:G 086390 SLR
Mr. Lawrence A. Kirkham
Director, International Trade
Syntex Corporation
3401 Hillview Avenue
Palo Alto, CA 94303
RE: Centella Asiatica Extract
Dear Mr. Kirkham:
This ruling is in response to your letter of January 23,
1990, requesting the proper classification of Centella Asiatica
Extract under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The Centella Asiatica Extract consists of three compounds
that have been extracted from a single plant source, purified,
and remixed to form a glycoside 40%; and an asiatic acid and
medecassic acid 60% white powder formulation. As stated by the
inquirer, this product is used as a skin firming agent in
cosmetics. A Customs New York Seaport lab report, however,
indicates that the subject product may promote the healing of
wounds.
ISSUE:
What is the proper classification of the Centella Asiatica
Extract under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.
-2-
Heading 1302, HTSUSA, provides, in pertinent part, for
"[v]egetable saps and extracts." Although derived from natural
plant material, the Centella Asiatica Extract is not a crude
extract such as products of HTSUSA Heading 1302 which contain a
high proportion of other plant substances (i.e., bitter
principles, carbohydrates, other extractive matter, etc.).
Heading 2938, HTSUSA, provides for "[g]lycosides, natural or
reproduced by synthesis, and their salts, ethers, esters and
other derivatives." Although Heading 2938 covers natural
mixtures of glycosides, the Explanatory Note to this heading
indicates that deliberate intermixtures (such as the Centella
Asiatica extract) are excluded. The Explanatory Notes represent
the official interpretation of the tariff at the international
level.
Heading 3823, HTSUSA, provides, in pertinent part, for
"chemical products and preparations of the chemical or allied
industries (including those consisting of mixtures of natural
products), not elsewhere specified or included." As a deliberate
mixture of three different chemically-defined compounds, the
Centella Asiatic Extract is classifiable in Heading 3823.
Legal Note 1(c) to Chapter 38 indicates that this chapter
does not cover medicaments of Heading 3003 or 3004. This office
considers the subject extract, a skin firming agent, to be a
cosmetic ingredient, because the extract does not possess
therapeutic or prophylactic qualities. This position is
confirmed by the United States Food and Drug Administration
which would not consider the extract, imported in raw material
form, to be a drug.
HOLDING:
The Centella Asiatica Extract is classifiable in subheading
3823.90.5050, HTSUSA, which provides for prepared binders for
foundry molds or cores; chemical products and preparations of
the chemical or allied industries (including those consisting of
mixtures of natural products), not elsewhere specified or
included; residual products of the chemical or allied industries,
not elsewhere specified or included: other, other, other, other,
other. The applicable rate of duty is 5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division