CLA-2-15:OT:RR:NC:2:235

Ms. Ricki Duran
American Lamprecht
700 Rockaway Tpke #303a
Lawrence, NY 11559

RE: The tariff classification of various natural oils, powders, and extracts.

Dear Ms. Duran:

In your letter dated December 04, 2012, you requested a tariff classification ruling.

The products in question are as follows:

Sweet Almond(kernel) oil Copaiba oil (oleoresin) Borojo Powder Aguaje (fruit) oil You indicated that “all products are unfinished products used in and for the manufacture of skin care, moisture care, perfume, lipstick, make up etc.”

In our phone conversation, you indicated that all oils are obtained through simple processes such as cold pressing to maintain the desired beneficial characteristics present in the natural material. Data sheets received with your request letter confirm that the sweet almond oil is obtained by cold pressing the vegetable materials indicated. We could not confirm the methods used to obtain the Copaiba Oil, the Aguaje Oil and the Borojo Powder based on documentation received with this request.

The applicable subheading for the Sweet Almond (kernel) oil will be 1515.90.2100, 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: nut oils. The general rate of duty will be free.

We need additional information in order to issue a ruling for the Copaiba oil (oleoresin), Borojo Powder, and the Aguaje (fruit) oil. Please submit the information described below:

A sample of the each product in their condition as imported.

A manufacturing flowchart showing all chemical and physical extractions steps performed in the production process.

A complete list of any all starting materials and any added ingredients.

Laboratory analysis if available

If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically.

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/.

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 Paul Hodgkiss at (646) 733-3046.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division