CLA-2-33:RR:NC:2:240 F80910

Ms. Alice Liu
Atico International USA, Inc,
P.O. Box 14368
Fort Lauderdale, Florida 33302

RE: The tariff classification of Incense sticks from Thailand

Dear Ms. Liu:

In your letter dated November 12,1999 and received December 13, 1999 you requested a tariff classification ruling.

A sample of Item #B05J-250 incense was submitted with your inquiry. The incense sticks are impregnated with a fragrance to be used as air refreshers. The incense sticks are packed in a weaved bag for retail sale..

The applicable subheading for the scented 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 212-637-7066.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division