HQ 953372: Classification of Dental Flavor Formula

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 953372

                             April 16,1993

CLA-2 CO:R:C:F 953372  JGH

CATEGORY:  Classification

TARIFF NO.:  3302.90.10   

RE:  Classification of Dental Flavor Formula

Ms. Kathleen Slagle
Quest International
400 International Drive
Mount Olive, New Jersey  07828

RE: Classification of an aromatic mixture

Dear Ms. Slagle:

     Your letters of November 6, 1992, and January 14, 1993,
concern the tariff classification of a dental flavor formula
under the Harmonized Tariff Schedule of the United States
(HTSUS).

FACTS:

     You state that you intend to manufacture an aromatic formula
in a foreign trade zone to be used to impart aroma and taste to
dental preparations.

     The formula will contain menthol laevo, mint oil, carvone
laevo, anethole, eucalyptol, cinnamic aldehyde, methyl salicylate
and complex bases and modifiers.

     The status of the merchandise in the zone is unstated.  For
the purpose of this letter, it is assumed that the materials are
admitted in nonprivileged foreign status.

ISSUE:

     Classification of an aroma and taste dental formula under
the HTSUS.

                         - 2 -

LAW & ANALYSIS:

     The Explanatory Notes to the HTSUS provide an explanation of
the tariff provisions on the international level.

     The Notes for heading 3302 state that the mixtures covered
are those used as raw materials in the perfumery, food or drink
industries; included are mixtures of: (1) essential oils, (2)
resinoids, (3) synthetic aromatics, (4) two or more odoriferous  
substances (essential oils, resinoids, and synthetic aromatics). 
This aromatic dental formulation is a mixture of essential oils
and synthetic odoriferous substances.

     For the purposes of this decision, it is assumed that the
Foreign Trade Zones Board has approved this operation.  It is
further assumed that the operation does not violate the fifth
proviso to 19 U.S.C. 81c(a); or if it is within the prohibition
of the fifth proviso, it comes within the exception provided by
19 U.S.C. 81c(c).  This ruling is not to be read as passing on
any provision of the Foreign Trade Zones Act, or approving any
operation in a zone.  It is limited to the proper tariff
classification of an article made from nonprivileged foreign
materials in a zone.
 
HOLDING:

     The aromatic dental formula described is classifiable under
the provision for other mixtures of odoriferous substances
and mixtures with a basis of one or more of the raw materials
listed, of a kind use as a raw material in the perfume, food or
drink industries (containing no alcohol), in subheading
3302.90.10, HTSUS.  The rate of duty in the General column is 11
cents per kg. plus 4.1 percent ad valorem.

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division