United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 HQ Rulings > HQ 956140 - HQ 956318 > HQ 956180

Previous Ruling Next Ruling
HQ 956180

January 5, 1995

CLA-2 CO:R:C:F 956180 ASM


TARIFF NO.: 3301.19.5000

District Director of Customs
200 St. Paul Place
Room : 28th Floor
Baltimore, MD 21202

RE: Application for Further Review of Protest No. 1303-91- 100194, mandarin oil

Dear Sir:

This letter is a decision on a protest filed May 8, 1991, against your decision in the classification of merchandise liquidated on March 1, 1991.


The protestant entered the subject merchandise as mandarin oil and it was liquidated under subheading 3301.12.0000 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), dutiable at six percent.

At this time, protestant seeks reclassification of the goods to subheading 3301.19.5000, HTSUSA, duty free.


What is the proper classification under the HTSUSA of mandarin oil?


Classification of merchandise under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and - 2 -
legal notes do not otherwise require, the remaining GRI's may then be applied. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN's), which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

Based on information obtained from "Perfume and Flavor Materials of Natural Origin" by Steffen Arctander, and the "Source Book of Flavors," orange oil is manufactured from the fruit of Citrus Aurantium. It is composed of 90% d-limonene and decylic aldehyde. Mandarin oil is manufactured from the fruit of citrus Reticulata and composed of 95% d-limonene and n-methyl- anthranilic acid methyl ester. Thus, orange oil and mandarin oil are chemically distinct products because they are derived from different sources and composed of different chemical components.

New York Ruling Letter (NYRL) 850922, dated May 16, 1990, involved the classification of tangerine oil which was classified in subheading 3301.19.5000, HTSUSA, which provided for other essential oils of citrus fruits. It was determined that tangerine oil would not be classified under 3301.12.0000, HTSUSA, which provides for essential oils of citrus fruit: of orange.

It is important to note that the EN's make a distinction between orange and mandarin fruits in subheading 2008.30, HTSUSA. Furthermore, the EN's to Chapter 33 were revised July 1992 to include the following statement: "For the purposes of subheading 3301.12 the term 'orange' does not apply to mandarins (including tangerines and satsumas) clementines, wilkings or similar citrus hybrids."


The subject product, mandarin oil, is classified under subheading 3301.19.5000, HTSUSA, which provides for other essential oils of citrus fruit.

The protest should be allowed in full. A copy of this decision should be attached to the Form 19 to be returned to the protestant.


John Durant, Director

Previous Ruling Next Ruling

See also: