The tariff classification of US origin argan oil hair treatment bottled in China

N267338 August 28, 2015 CLA-2-:98:OT:RR:NC:N4:414 Category: Classification Tariff NO.: 9801.00.1098 Ms. Kathy Trotter Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of US origin argan oil hair treatment bottled in China Dear Ms. Trotter: In your letter dated Julye 31, 2015 you request a tariff classification ruling on Item AOIL25 argan oil hair treatment. The argan oil hair treatment is made of US and imported materials. Argan oil is purchased domestically. A small percentage of argan oil, 0.05 percent, is used in making the argan oil hair treatment. The other ingredients of the argan oil hair treatment are of US origin. The argan oil hair treatment, Item AOIL25, is considered to be of US origin. Conair sells drums of the argan oil hair treatment to a company in Hong Kong. The company in Hong Kong ships the drums of the argan oil hair treatment to China for bottling in 0.25 ounce bottles. The Hong Kong company bills Conair for the argan oil hair treatment and the packing when the argan oil hair treatment is returned to the United States. The applicable subheading for the argan oil hair treatment, Item AOIL25, will be subheading 9801.00.1098, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. The rate of duty will be free. Please be advised that this classification and rate of duty are subject to the documentary requirements of section 10.1 of the Customs Regulations (19 CFR 10.1). With respect to whether the packing itself will be subject to duty, General Rule of Interpretation 5(b), HTSUS, states, "…packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision does not apply when such packing materials or packing containers are clearly suitable for repetitive use." In the present instance, the 0.25 ounce bottles are of a kind normally used for packing the product and are not suitable for reuse. Therefore, the value of the packing is considered a part of the value of its contents, and the packing is dutiable at the same rate as its contents, in this case, free under subheading 9801.00.1098, HTSUS. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration (FDA). Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Bruch Parkway, College Park, MD 20740-3835, telephone number 888-723-3366, or by visiting their website at: www.fda.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kiefer at barbara.j.kiefer@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division