Eucalyptus Oil from Australia

HQ 956847 August 15, 1994 CLA-2 CO:R:C:F 956847 GFC CATEGORY: Classification TARIFF NO.: 3301.29.1000 Mr. Philip Michael Nature's Oils Pty, Ltd. ACN No. 051 546 162 12 Henry Street Norwood, S.A., 5067 Australia RE: Eucalyptus Oil from Australia Dear Mr. Michael: This is in response to your letter of August 8, 1994, requesting the tariff classification of eucalyptus oil. You also request information on "purity, identity, manufacturing and other standards." FACTS: The commodity consists of essential oil of eucalyptus in small bottles for therapeutic use from Australia. ISSUE: What is the tariff classification of such eucalyptus oil under the Tariff Schedules of the United States (HTS)? LAW AND ANALYSIS: Essential oils (terpeneless or not), . . . of eucalyptus, are provided for under item 3301.29.1000 of the HTS and are dutiable at a reduced rate of 2.1% ad valorem. HOLDING: The essential oil "Eucalyptus Oil" is classifiable under the provision for "Essential oils (terpeneless or not), . . . of eucalyptus, in subheading 3301.29.1000 of the HTS at a reduced rate of 2.1% ad valorem. Additional requirements may be imposed on this product by the Food and Drug Administration (FDA). You may contact the FDA at the following: Import Branch HFS-606 Food and Drug Administration 200 C Street, SW., Room 5404 Washington, D.C. 20204 Sincerely, John Durant, Director Commercial Rulings Division