The tariff classification of Emosmart C28 Alkanes (distilled) with “extract” from France

N276585 July 15, 2016 CLA-2-27:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3824.90.4800 Marielle Bohn SEPPIC 127 Chemin de la Poudrerie Castres 81100 France RE: The tariff classification of Emosmart C28 Alkanes (distilled) with “extract” from France Dear Ms. Bohn: In your letter dated June 14, 2016 you requested a tariff classification ruling. You provided SDS sheets with chemical composition, carbon number range, distillation data and physical properties. Emosmart C28 is described as >97% fossil-sourced alkanes (distilled hydrocarbons) of petroleum origin with <3% “extract” that will be imported for use as an emollient in cosmetic applications (www.Seppic.com). You suggest classification in heading 2710, HTSUS, for: Petroleum oils and oils obtained from bituminous minerals, other than crude. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). EN 27.10 states, in pertinent part: The heading does not include: Preparations containing petroleum oils or oils obtained from bituminous minerals in any proportion (even exceeding 70% by weight) covered by a more specific heading in the Nomenclature or based on products other than petroleum oils or oils obtained from bituminous minerals. This is the case with the anti-rust preparations of heading 34.03, which consist of lanolin in solution in white spirit, the lanolin being the basic material and the white spirit acting merely as a solvent and evaporating after application. It is also the case with disinfecting, insecticidal, fungicidal, etc., preparations (heading 38.08), prepared additives for mineral oils (heading 38.11), composite solvents and thinners for varnishes (heading 38.14) and certain preparations of heading 38.24, such as starting fluid for petrol (gasoline) engines, the fluid consisting of diethyl ether, 70% or more by weight of petroleum oils and also other constituents, the diethyl ether being the basic constituent. Thus it follows that your product, containing as the basic material <3% “extract” in >97% alkanes (distilled hydrocarbons), in which the “extract” is a commonly used excipient in topical skin formulations specifically for its synergistic property to solubilize and allow the permeation of anti-inflammatory and other active pharmaceutical ingredients with low solubility through skin (Activate Unique Synergies on www.Seppic.com), must be classified elsewhere in the tariff. The applicable subheading for SEPPIC Emosmart C28 >97% fossil-sourced alkanes (distilled hydrocarbons) of petroleum origin with <3% “extract” will be 3824.90.4800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures that are in whole or in part of hydrocarbons derived in whole or in part from petroleum, shale oil or natural gas. The rate of duty will be 6.5 percent ad valorem. Your product may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460. Information on the TSCA can be obtained by calling the TSCA Assistance Line at (202) 554-1404 or by e-mail to: tsca-hotline@epa.gov. 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 https://hts.usitc.gov/current. 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 Frank Cantone at frank.l.cantone@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division