CLA-2-33:OT:RR:NC:N3:136
Juliana Tumulty
Samuel Shapiro & Co Inc.
1215 E. Fort Ave Baltimore, MD 21230
RE: The tariff classification of essential oil blends from Spain
Dear Ms. Tumulty:
In your letter dated July 20, 2023, you requested a tariff classification ruling on essential oil blends.
The subject product, European Article Number (EAN) 4742022831403, is a retail-packaged set containing six, 10ml bottles of various blends of essential oils. Each bottle contains unique blends of essential oils named: Ancient Egypt, Europe Love Vibes, Indian Tranquility, USA Uplift, Energy of Spain, and Canadian Breathe.
You state that the use of these essential oils depends on the consumer’s imagination, and that the most common ways to use this product is in aroma diffusers, humidifiers, candle making, bath bombs, and other home uses. The packaging will include the following message: “How to use: for external use only. Keep away from children, pets, and avoid getting into the eyes. For pregnant and breastfeeding – consult a specialist. Can be used with aroma diffusers and humidifiers.” This product will be sold by various online retailers directly to consumers.
You have provided a spreadsheet, which identifies the various essential oils and percentage breakdown of ingredients within each blend, raw material source country of origin, the extraction process of each individual oil, the machines used (steam distillation, pressing machine, cold pressing machine), and the mixing process of each blend. You state that the mixtures contain 100 % essential oils and no other ingredients.
The applicable subheading for the essential oil blends will be 3302.90.1050, Harmonized Tariff Schedule of the United States (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 general rate of duty will be free.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division