HQ 085941: Decision of Application for Further Review of Protest No. 1001-8-005119, on the classification of floral absolutes

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 085941

                                        May 11,1990


            CLA-2 CO: R:C:G 085941

            CATEGORY: CLASSIFICATION

            TARIFF NO.: 460.05,TSUS

            Area Director of Customs
            J.F.K. Airport
            Building 178
            Jamaica, New York 11430

            RE: Decision of Application for Further Review of Protest
                No. 1001-8-005119, on the classification of floral
                absolutes

            Dear Sir:

                 This protest involves the classification of certain floral
            absolutes from France, under the Tariff Schedules of the United
            States (TSUS).

            FACTS:

                 The protest concerns entries of violet leaves absolute,
            jasmin absolute, and  orange flowers absolute made in
            February 1987, under the provision for aromatic and odoriferous
            substances, not containing alcohol, in item 460.05,TSUS.
            Customs classified the imports under the provision for other
            aromatic and odoriferous substances containing no alcohol or
            not over 10 percent alcohol by weight, not artificial mixtures,
            in item 460.80, TSUS.

            ISSUE:

                 Whether the absolutes for tariff purposes are considered
            as containing alcohol.























                                          -2-


            LAW AND ANALYSIS:

                 Alcohol is used in the extraction of absolute materials,
            and as a result trace amounts of alcohol will remain in the
            extraction.  It is indicated that it is neither feasible nor
            desirable to remove all of the traces of the alcohol without
            harming the floral absolute.  Technical information supplied
            stated that ethanol contents for the absolutes were as follows:

                     Description                     Percent ALcohol

                 Jasmin Absolute Pure                   0.4
                 Orange Flower Absolute                 0.5
                 Violet Leaf Absolute                   Trace

                 Since all of the alcohol used in the extraction process
            can not be removed, nor is it advisable to attempt to do so,
            percentages of ethanol present of 2 percent or less in the
            end product are considered de minimis.

            HOLDING:

                 You are instructed to allow the protest in full.

                 A copy of this decision should be furnished to the
            protestant along with the FORM 19 Notice of Action

                                        Sincerely,




                                        Jerry Laderberg
                                        Acting Director
                                        Commercial Rulings Division


























            6cc A.D., N.Y. Seaport
            hurley library/peh
            085941