N364966

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364966 October 8, 2026 CLA-2-33:OT:RR:NC:N3:140 CATEGORY: Classification TARIFF NO.: 3304.99.5000 Margaux Marcy Ofa Karri, LDA Rua dom Luis I 19, andar 5 Lisboa 1200-149 Portugal RE: The tariff classification of three body oils from France Dear Ms. Marcy: In your letter dated September 9, 2026, you requested a tariff classification ruling on three items. Item 1, Ofa Karri Body Tenderness Soothing Body Oil, is a body massage oil packaged for retail sale in a 100 mL glass bottle. The directions instruct the consumer to massage the oil generously into the desired areas until fully absorbed. The ingredients listed on the packaging label include olive and sunflower oils; maritime pine, ginger, black spruce, caraway, tarragon, clove bud, black pepper, lemongrass, and marjoram essential oils; arnica and St. John’s wort extracts; and tocopherol, limonene, eugenol, citral, linalool, and geraniol. Items 2 and 3, Ofa Karri Ofadisia Women Sensual Body Oil and Ofa Karri Ofadisia Men Sensual Body Oil, respectively, are body massage oils packaged for retail sale in 100 mL glass bottles. The directions for both products instruct consumers to apply the oil generously to the body and massage it into the skin as desired. The precautions state that the products are for external use only and should not come into contact with the eyes, mucous membranes, or intimate areas. Item 2, Ofa Karri Ofadisia Women Sensual Body Oil, contains olive, castor, evening primrose, jojoba, and sunflower oils; ylang-ylang, geranium, patchouli, palmarosa, and frankincense essential oils; and tocopherol, geraniol, citronellol, linalool, benzyl benzoate, limonene, citral, farnesol, benzyl salicylate, eugenol, and isoeugenol. Item 3, Ofa Karri Ofadisia Men Sensual Body Oil, contains olive, castor, evening primrose, jojoba, and sunflower oils; Scotch pine, clove bud, vetiver, Atlas cedar, and may chang essential oils; and tocopherol, eugenol, limonene, citral, linalool, geraniol, and citronellol. The applicable subheading for the three body oils will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other.” The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Merari Ortiz at merari.ortiz@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Merari Ortiz at merari.ortiz@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division