HQ 082228: Decision on the Application of Further Review of Protest No. 1001-7-010465 on the classification of an essential oil.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 082228

                                   March 30, 1989


          CLA-2 CO:R:C:G 082228 JGH

          Category: Classification

          Tariff No. 452.80 TSUS

          Area Director of Customs
          JFK Airport, Building 178
          Jamaica, New York  11430

          RE:  Decision on the Application of Further Review of Protest
               No. 1001-7-010465 on the classification of an essential oil.

          Dear Sir:

                This is a decision on a protest concerning the
          classification of what was entered as Romaine Camomille Oil.

          FACTS:

                Romaine Camomille Oil is described as a perfumery compound
          obtained by steam distillation of the flower, Anthemis Nobilis.

          ISSUES

                Whether Romaine Camomille Oil is classified as an essential
          oil in item 452.80, TSUS, or as an other aromatic or odoriferous
          substance containing no alcohol or not over 10 percent alcohol by
          weight in item 460.80, TSUS.

          LAW AND ANALYSIS:

                In the Summaries of Trade and Tariff Information essential
          oils are described as being characterized by a particular or
          individual odor that is obtained from various parts of plants
          usually by steam distillation. As to aromatic or odoriferous
          substances,the Trade Summaries state that the natural substances
          are known as isolates, perfumery substances which are components
          of essential oils which have been isolated from other substances.
          The synthetically produced aromatic substances are similar in
          composition to the isolate but made chemically.

                In the explanatory notes to the Harmonized Tariff Schedules
          (HTS), the note to heading 3301 on essential oils points out that
          they are the raw materials in perfumery, and that they are
          generally of complex  composition and contain alcohol, aldehydes,













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          ketones, phenols, esters, ethers and terpenes in varying
          proportions; one of the methods of obtention is steam
          distillation.

                The technical information supplied shows that the imported
          oil contains many of the chemical components of a type listed in
          the description and is obtained from a flower by steam
          distillation. However, a sample of the imported product, while an
          essential oil, was not found to be Romaine Camomille Oil.

          HOLDINGS:

                The imported product in issue,while not Romaine Camomille
          Oil, is, nonetheless, an essential oil, and is classifiable under
          the provision for essential oils in item 452.80, TSUS.

                The protest is allowed in full.

               A copy of this decision should be provided to the protestant
          along with the Form 19 Notice of Action

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division