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NY R03766




April 28, 2006

CLA-2-33:RR:NC:2:240 R03766

CATEGORY: CLASSIFICATION

TARIFF NO.: 3301.23.0000; 3301.24.0000; 3301.29.5035; 3301.29.5050

Mrs. Iryna V. Gattuso
Vesna LLC.
19321 Knowlton Parkway, Suite 203
Strongsville, OH 44149

RE: The tariff classification, country of origin marking, and trade agreement application of a “Souvenir Set of Crimean Essential Oils” from Ukraine

Dear Ms. Gattuso:

In your letter dated April 18, 2006, you requested a ruling on the tariff classification, country of origin marking and trade agreement application for a “Souvenir Set of Crimean Essential Oils”.

The “Souvenir Set of Crimean Essential Oils” is imported in a cardboard box fitted with five different essential oils. The essential oils, which do not contain additives or diluents, consist of rose otto (rosa damascena), clary sage (salvia sclarea), lavender (lavendula vera), peppermint (menthe piperita), and lemon wormwood (artemisia). The “Souvenir Set of Crimean Essential Oils” is sold at retail and wholesale for use in aromatherapy, massage, manicure, and pedicure blends, perfumes, air fresheners, and other applications.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

The essential oils are classifiable in heading 3301, HTSUS. Pursuant to Explanatory Note X to GRI 3(b), the “Souvenir Set of Crimean Essential Oils” does not contain articles that are classifiable in different headings.

The applicable subheading for the rose otto essential oil will be 3301.29.5035, Harmonized Tariff Schedule of the United States (HTSUS), 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 byproducts of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: Essential oils other than those of citrus fruits: Other: Other: Of rose (attar of roses). The rate of duty will be free.

The applicable subheading for the clary sage essential oil will be 3301.29.5050, Harmonized Tariff Schedule of the United States (HTSUS), 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 byproducts of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: Essential oils other than those of citrus fruits: Other: Other: Other. The rate of duty will be free.

The applicable subheading for the lavender essential oil will be 3301.23.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 byproducts of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: Essential oils other than those of citrus fruits: Of lavender or of lavandin. The rate of duty will be free.

The applicable subheading for the peppermint essential oil will be 3301.24.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 byproducts of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: Essential oils other than those of citrus fruits: Of peppermint (Mentha piperita). The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the lemon wormwood essential oil will be 3301.29.5050, Harmonized Tariff Schedule of the United States (HTSUS), 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 byproducts of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: Essential oils other than those of citrus fruits: Other: Other: Other. The rate of duty will be free.

Articles classifiable under subheading 3301.24.0000, HTSUS, which are products of Ukraine may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 World Wide Web at http://www.usitc.gov/tata/hts/.

You requested information on the country of origin marking of the “Souvenir Set of Crimean Essential Oils”. A marked sample was not submitted with your letter for review. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, 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.

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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