CLA-2-34:RR:NC:SP:237 G89019
Ms. JoAnn Benson
Polardreams International, Ltd.
1948 Hwy. 1 North
Fairfield, IA 52556
RE: The tariff classification of an Aromatherapy Set KC-34 made in India, China, and the United States.
Dear Ms. Benson:
In your letter dated March 27, 2001, you request a tariff classification ruling.
You submit the following sample, Aromatherapy Set KC-34, which consists of the following:
A 13 ml bottle of peppermint essential oil made in India and a 13 ml bottle of sweet orange essential oil made in the United States. Both stated to be bottled in China.
Four tealight candles that measure approximately 3/4” in height and 1-1/4” in diameter (made in China).
A wooden cabinet that measures approximately 10-1/2” in height x 4” in width x 11-1/4” in length with a hinged glass door and two shelves on each side of the door (made in China).
A three legged metal aroma burner that measures approximately 5-1/2” in height x 3” in width x 3-1/2” in length with a half oval shaped glass holder on top and connected to a wooden base with a metal depression (made in China).
Although the Aromatherapy Set KC-34 is packaged together for retail sale, the wooden cabinet and its contents do not “meet a particular need or carry out a specific activity.” Also, the wooden cabinet is not of a kind normally used for packing such goods. For Customs’ purposes, the goods do not comprise a set. Therefore, each article will be separately classified. GRI 3 (b) noted.
The applicable subheading for the bottle of sweet orange essential oil will be 3301.12.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Essential oils of citrus fruit: Of orange. The general rate of duty will be 2.7%. Provided the documentary requirements of 19 C.F.R. §10.1 are satisfied, the applicable subheading for the bottle of sweet orange essential oil will be 9801.00.1097, HTS, which provides for Products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: Other: Other. Products in subheading 9801.00.1097 are free of duty.
The applicable subheading for the bottle of peppermint essential oil will be 3301.24.0000, HTS, which provides for Essential oils other than those of citrus fruit: Of peppermint (Mentha piperita). Pursuant to General Note 4(d), HTS, merchandise imported from India, which is classifiable within subheading 3301.24.0000, HTS, is not eligible for duty free treatment under the Generalized System of Preferences (GSP). Accordingly, the rate of duty will be 4.2 percent ad valorem.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.
The applicable subheading for the four tealight candles will be 3406.00.0000, HTS, which provides for Candles, tapers and the like. The rate of duty will be free.
You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.
The applicable subheading for the wooden cabinet will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the metal aroma burner will be 7417.00.0000, HTS, which provides for cooking and heating apparatus of a kind used for domestic purposes, non-electric, of copper. The rate of duty will be 3 percent ad valorem.
We are unable to issue a ruling on the bottle of eucalyptus essential oil and the bottle of blended essential oils due to discrepancies between what their labels state and their listed ingredients. For example, the bottle of eucalyptus essential oil has a label that states it is made of 100% eucalyptus oil, but its ingredients list a blend of Siberian fir and eucalyptus oils. The bottle of blended essential oils states that it is made from rosemary, peppermint, lemon, and eucalyptus oil, but its ingredients list 100% natural lavandula oil. Should you wish a ruling on these products, please reconcile the differences between their labels and their list of ingredients and resubmit.
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 F. Cantone at 212-637-7018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division