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NY J89377




October 21, 2003

CLA-2-33:RR:NC:2:240 J89377

CATEGORY: CLASSIFICATION

TARIFF NO.: 3301.29.5050; 3301.90.5000

Mr. Russ Taylor
Mydreamtime Corporation Ltd.
West Park, Enterkine
Scotland, KAG 5AL
United Kingdom

RE: The tariff classification of Lemune Oil and Lemune Oil Hydrosol from Australia

Dear Mr. Taylor:

In your letter dated September 25, 2003 you requested a tariff classification ruling.

Lemune Oil, also known as Lemon Myrtle Oil (botanical name Backhousia citriodora), is produced by low pressure steam distillation of the leaves. The Lemune Oil contains approximately 95% Citral. It is an essential oil used in the perfumery, food and other industries. Lemune Oil Hydrosol, also known as Lemon Myrtle Oil Hydrosol, is an aqueous solution produced during the distillation process of the Lemon Myrtle Oil. Hydrosols contain small quantities of essential oils and do not contain additives, stabilizers or preservatives. In your letter you suggest classification under 3303.00.1000, HTS which provides for Perfumes and toilet waters: Not containing alcohol: Floral or flower waters. The floral or flower waters classified in this provision are generally produced from synthetic fragrance oils or mixing essential oils with water. Hydrosols can not be produced synthetically. This product is more accurately described in 3301.90.5000, HTS which provides for the aqueous distillates and aqueous solutions of essential oils extracted from plants by steam distillation. Also, Chapter 33 Note 3 refers to products classified in headings 3303 to 3307 and exempts aqueous distillates and aqueous solutions of essential oils from being classified in those headings.

The applicable subheading for Lemon Myrtle Oil (Backhousia citriodora) will be 3301.29.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: Essential oils other than those of citrus fruit: Other: Other. Other.. The rate of duty will be free.

The applicable subheading for Lemon Myrtle Oil Hydrosol will be 3301.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: Other: Other.. The rate of duty will be free.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act 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 (202) 418-3412.

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 Stephanie Joseph at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,

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