CLA-2-33:OT:RR:NC:2:240

Ms. Dina M. Donnelly
Aceto Corporation
One Hollow Lane
Lake Success, NY 11042

RE: The tariff classification of Clove Bud Oil, CAS No. 8000-34-8 and Clove Leaf Oil, CAS No. 8015-97-2 from India

Dear Ms. Donnelly:

In your letter dated December 14, 2009, you requested a tariff classification ruling.

Clove Bud Oil, CAS No. 8000-34-8, is an essential oil obtained by the distillation of clove buds with water or steam.

Clove Leaf Oil, CAS No. 8015-97-2, is an essential oil obtained by steam distillation of the leaves of Eugenia Caryophyllata.

The applicable subheading for Clove Bud Oil and Clove Leaf Oil will be 3301.29.5113, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic byproducts of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: Essential oils other than those of citrus fruit: Other: Of clove. The rate of duty will be free.

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 Stephanie Joseph at (646) 733-3268.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division