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

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, - 2 - 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