CLA-2-33:OT:RR:NC:N3:140
Mr. Israel Lazaro Garcia
Surfgistics
417 NE 2nd Avenue
Hallandale, FL 33009
RE: The tariff classification of Aromatherapy CBD Oil from China
Dear Mr. Garcia:
In your letter dated July 24, 2019, you requested a tariff classification ruling on behalf of your client, Pursonic USA.
The product is called Aromatherapy CBD Oil. Wording on product packaging indicates: “100% Pure CBD & Essential Oil Blends,” and “Aromatherapy CBD Oil.” Product labeling shows that it contains three different formulations of the aromatherapy oil. The blends are called 1) Energy 2) Tranquil and 3) Sleep. Labeling indicates that it is imported in a box containing three 10 ml bottles of the indicated products. The following ingredients are indicated for each respective blend:
Energy blend contains: Citrus reticulata (tangerine) peel extract, Citrus tangerine (tangerine) peel oil, Citrus aurantium dulcis (orange) peel oil, Eucalyptus globulus leaf oil, Mentha arvensis leaf oil, and Cannabidiol.
Tranquil blend contains: Citrus aurantium dulcis (orange) peel oil, Citrus aurantium bergamia (bergamot) fruit oil, Citrus medica vulgaris peel oil, Citrus paradisi (grapefruit) peel oil, Lavandula angustifolia (lavender) oil, Cupressus sempervirens leaf oil, Salvia hispanica seed oil, and Cannabidiol.
Sleep blend contains: Cedrus atlantica bark oil, Lavandula angustifolia (lavender) oil, Boswellia carterii oil, Ocimum basilicum (basil) oil, Origanum majorana flower oil, Pelargonium graveolens flower oil, and Cannabidiol.
Directions indicate: “Use within a nebulizer, ultrasonic or fan diffuser to enjoy aromatherapy with enhanced benefits.” The product is not indicated for internal use or consumption.
The applicable subheading for the three blends of CBD Aromatherapy Oil will 3307.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites:...other. The duty rate will be 6 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS.
For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 3307.49.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading, 3307.49.0000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notice cited above and the applicable Chapter 99 subheading.
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.
Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food and Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436-1130, 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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division