HQ 0086390 - Centella Asiatica Extract - United States International Trade Commision Rulings

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HQ 086390
June 6, 1990

CLA-2 CO:R:C:G 086390 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 3823.90.5050

Mr. Lawrence A. Kirkham
Director, International Trade
Syntex Corporation
3401 Hillview Avenue
Palo Alto, CA 94303

RE: Centella Asiatica Extract

Dear Mr. Kirkham:

This ruling is in response to your letter of January 23, 1990, requesting the proper classification of Centella Asiatica Extract under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The Centella Asiatica Extract consists of three compounds that have been extracted from a single plant source, purified, and remixed to form a glycoside 40%; and an asiatic acid and medecassic acid 60% white powder formulation. As stated by the inquirer, this product is used as a skin firming agent in cosmetics. A Customs New York Seaport lab report, however, indicates that the subject product may promote the healing of wounds.

ISSUE:

What is the proper classification of the Centella Asiatica Extract under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes.

Heading 1302, HTSUSA, provides, in pertinent part, for "[v]egetable saps and extracts." Although derived from natural plant material, the Centella Asiatica Extract is not a crude extract such as products of HTSUSA Heading 1302 which contain a high proportion of other plant substances (i.e., bitter principles, carbohydrates, other extractive matter, etc.).

Heading 2938, HTSUSA, provides for "[g]lycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives." Although Heading 2938 covers natural mixtures of glycosides, the Explanatory Note to this heading indicates that deliberate intermixtures (such as the Centella Asiatica extract) are excluded. The Explanatory Notes represent the official interpretation of the tariff at the international level.

Heading 3823, HTSUSA, provides, in pertinent part, for "chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included." As a deliberate mixture of three different chemically-defined compounds, the Centella Asiatic Extract is classifiable in Heading 3823.

Legal Note 1(c) to Chapter 38 indicates that this chapter does not cover medicaments of Heading 3003 or 3004. This office considers the subject extract, a skin firming agent, to be a cosmetic ingredient, because the extract does not possess therapeutic or prophylactic qualities. This position is confirmed by the United States Food and Drug Administration which would not consider the extract, imported in raw material form, to be a drug.

HOLDING:

The Centella Asiatica Extract is classifiable in subheading 3823.90.5050, HTSUSA, which provides for prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: other, other, other, other, other. The applicable rate of duty is 5 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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