CLA-2-06:RR:NC:2:231 C82071

Ms. Mary Lynn
Samuel Shapiro and Company, Inc.
World Trade Center, Suite 1200
401 East Pratt Street
Baltimore, MD 21202--3044

RE: The tariff classification of vetyver root from Madagascar.

Dear Ms. Lynn:

In your letter, dated November 17, 1997, you requested a tariff classification ruling on behalf of your client, Joseph M. Stern, Inc., Cleveland, OH. The merchandise is vetyver root. Vetyver is a grassy plant which is harvested for the purpose of extracting essential oils from its roots. The oil is used in the manufacture of perfume and cologne. The importation will consist of the exhausted vetyver root: the root is dead and it will have been boiled extensively before importation. It will be used as decorative material for wreaths, potted plants, and other ornamental functions. It will be packaged in plastic bags.

The applicable subheading for the vetyver root will be 0604.91.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared, other, fresh, other. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Ralph Conte at (212) 466-5759.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division