CLA-2-44:OT:RR:NC:N4:434
Ramon Patlan
JORI Logistics, LLC
15355 Vantage Parkway West
Houston, TX 77032
RE: The tariff classification of an aromatherapy inhaler and fragrance inserts from Canada
Dear Mr. Patlan:
In your letter, dated May 13, 2021, you requested a tariff classification ruling on behalf of your client, RDFN Fum Natural Products, Ltd. Product information and photos were submitted for our review.
The items under consideration are a maple wood “Fum Prominent” inhaler and “Fum Cores” of various fragrances. The Prominent is made from maple wood and functions as an inhaler. You state that “the Fum Prominent is an aromatherapy device that makes it easy for the user to receive the benefits consistently and reliably from essential oils quicker than most other common methods. The user simply breathes in through Fum's mouthpiece and exhales through their nose to release all the beneficial nutrients to their olfactory system in their mouth and nasal cavity. The primary purpose is to enjoy the scent/flavor of natural plants.” No combustion is required. No smoke is expelled. The device contains no electronics.
The Fum Cores consist of polyester fibers infused with essential oils, such as Eucalyptus Globulus, Eucalyptus Radiata, Lavender, Black Pepper, Peppermint, Davana, Grapefruit, Lime, Cedarwood, Copaifera Reticulata Balsam, Vanilla Planifolia Fruit Extract, Ocotea Quixos leaf, Cinnamon Bark, Bergamot, Orange, Clove, Lemon, Tangerine, Spearmint, Lemon Grass, and Ylang Ylang. The Cores are reusable and last for approximately one week.
The Prominent may be imported separately or with packets of Cores. The Cores will also be imported separately some of the time.
When imported as a set, the presentation can be in four configurations:
1) A Fum Prominent and packet of Fum Cores (Peppermint, Eucalyptus Globulus, and Lavender);
2) One Packet of Fum Cores (Peppermint, Eucalyptus Globulus, and Lavender);
3) Two Packets of a blend including Black Pepper, Clove, Cinnamon Bark, Eucalyptus Globulus, Peppermint, Lime, Cedarwood, Copaifera Reticulata Balsam, Vanilla Planifolia Fruit Extract, Ocotea Quixos leaf, and Lavender;
4) One packet of each blend (Cinnamon Bark, Clove, Eucalyptus Globulus, Tangerine, Lemon, Orange, and Peppermint.) and (Bergamot, Cinnamon, Lavender, Orange, Lime, Cedarwood, Copaifera Reticulata Balsam, Vanilla Planifolia Fruit Extract, Ocotea Quixos leaf, and Lavender.).
Outside of the sets, customers can purchase any varieties and quantities of Cores. Each Packet has four individual inserts, with the same scent/blend and can be purchased in any quantities.
In your letter, you suggest that the Fum Prominent is classifiable in subheading 4407.93.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: Other: Of maple. We disagree. This subheading provides, essentially, for lumber. The Fum Prominent is not “wood sawn lengthwise”; instead, it is a wood article that has been turned, finished, and branded. Classification in heading 4407, HTSUS, is therefore precluded.
The applicable subheading for the Prominent inhaler, when imported alone, will be 4421.99.9780, HTSUS, which provides for “Other” articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
The Prominent inhaler packaged together with Cores constitutes a set under General Rule of Interpretation 3(b), HTSUS. It is the Prominent that imparts the essential character of the set, and therefore the entire set will be classified based on the tariff heading of the Prominent.
The applicable subheading for a set consisting of the Prominent inhaler packaged together with a packet of Fum Cores will be 4421.99.9780, HTSUS, which provides for “Other” articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
Regarding the classification of the Cores when they are imported alone, without the prominent:
You state that the cores consist only of polyester fiber and the essential oil and nothing else. The essential oils are mixed to form a fragrance and are infused into the polyester fiber. They are 100% pure essential oil extracts from plants and can be made of : Eucalyptus Globulus, Eucalyptus Radiata, Lavender, Black Pepper, Peppermint, Davana, Grapefruit, Lime, Cedarwood, Copaifera Reticulata Balsam, Vanilla Planifolia Fruit Extract, Ocotea Quixos leaf, Cinnamon Bark, Bergamot, Orange, Clove, Lemon, Tangerine, Spearmint, Lemon Grass, and Ylang Ylang.
In your request letter you suggested that classification for the essential oil Cores when imported separately would be under 3301.90.1050 for all the essential oil Cores. We disagree. Several of the essential oils indicated in your request are provided for in separate (eo nomine) breakouts within heading 3301. Additionally, preparations, mixtures, or blends of essential oils are excluded from heading 3301. The preparations, mixtures, or blends of essential oils will be classified under heading 3302. The determination that follows is based on your description of several of the packets as “mixtures” or “blends” of essential oils.
For those products imported which contain a single essential oil with no other ingredients (Peppermint, Eucalyptus Globulus, and Lavender) classification will be as follows:
The applicable subheading for peppermint (Mentha piperita) essential oil Core will be 3301.24.0000, 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: Of peppermint (Mentha piperita). The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the Eucalyptus (globulus) essential oil Core will be 3301.29.1000, 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 eucalyptus. The rate of duty will be 1.8 percent ad valorem.
The applicable subheading for the Lavender essential oil Core will be 3301.29.5118, 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 lavender or lavandin. The rate of duty will be free.
For those Cores in containing mixtures of essential oils, classification will be as follows:
The applicable subheading for the “blends” of essential oils will be 3302.90.1050, HTSUS, which provides for: “Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: Other: Containing no alcohol or not over 10 percent of alcohol by weight: Other.” 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 the World Wide Web at https://hts.usitc.gov/current.
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division