CLA-2-33:S:N:N7:240 800787

Mr. Ron Wall
Animal Health Products of America, Inc.
300 Industrial Drive
Lexington, South Carolina 29072

RE: The tariff classification of Tea Tree Oil from Australia

Dear Mr. Wall:

In your letter dated July 26, 1994, you requested a tariff classification ruling. The applicable HTS subheading for will be 3301.29.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for essential oils (terpeneless or not), including concretes and absolutes; resinoids; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: essential oils other than those of citrus fruit: other: other: other. The duty rate will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport