CLA-2-33:RR:NC:2:240 B86827

Mr. Derek Ohlms
Native Tapestries LLC
P.O. Box 1487
Lake of the Ozarks, Missouri 65049

RE: The tariff classification of "Intimate Agarbatti" from India

Dear Mr. Ohlms:

In your letter dated June 16, 1997, you requested a tariff classification ruling.

A sample of "Intimate Agarbatti" was submitted with your inquiry. The item, packaged for retail sale, contains 90 incense sticks. Each stick measures 8 inches in length. The odor is released by lighting the incense stick and used for perfuming or deodorizing rooms. The applicable subheading for "Intimate Agarbatti" will be 3307.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: "Agarbatti" and other odoriferous preparations which operate by burning. The rate of duty will be 2.4 percent ad valorem.

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 Stephanie Joseph at 212-466-5768.


Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division