CLA-2-29:RR:NC:2:240 C87743
Mr. Joseph L. Collins
RD1 Box 307
Moundsville, WV 26041
RE: The tariff classification of incense from India
Dear Mr. Collins:
In your letter dated April 29, 1998 you requested a tariff
classification ruling.
Samples of the incense sticks were submitted with your
inquiry. The incense will be burned during religious ceremonies.
The applicable subheading for the incense sticks 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division