CLA-2-33:OT:RR:NC:N3:140
Mr. George Lovequist
Access Business Group International LLC
7575 Fulton Street East
Ada, MI 49355
RE: The tariff classification of Essential Oil On-The-Go Scented Balms from Canada
Dear Mr. Lovequist:
In your letter dated October 25, 2019, you requested a tariff classification ruling. Descriptive literature and pictures were submitted with your request.
The merchandise under consideration is described as Essential Oil On-The-Go Scented Balms. The product is packed for retail saile in a rectangular carton which contains 3 plastic cylinder tubes with plastic caps, each in a different color. Each tube contains one of three essential oil scented balms consisting of several different essential oils with other ingredients. The first balm, Energy Balm, is “energizing” peppermint scent. The second balm, Happy Balm, is ”
“uplifting” tangerine scent and the third balm, Calm Balm, is “soothing” lavender scent.
The user is instructed to apply to pulse points on wrist, neck or behind ears and “inhale deeply to stay centered wherever and whenever…and do not use on lips or eye area.” In your submission, you state that the balms are not a skincare item and should not be applied to improve the condition of skin as a primary or secondary function and that they are purely olfactive and meant to be mood enhancing.
The applicable subheading for the Essential Oil On-The-Go Scented Balms will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other perfumery, cosmetic or toilet preparations, not elsewhere specified or included. The rate of duty will be 5.4 percent ad valorem.
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