CLA-2-13:OT:RR:NC:N5:231
Sharifa Azizullah
Bint Alezz Business SPC
Muscat, Muscat 130
Sultanate of Oman
RE: The tariff classification of Frankincense Resins from the Sultanate of Oman
Dear Ms. Azizullah:
In your letter dated February 20, 2026, you requested a tariff classification ruling.
The subject merchandise consists of two varieties of frankincense resins identified as Frankincense Hojari
and Frankincense Hojari Green.
Frankincense Hojari consists of a natural resin harvested from the Boswellia sacra tree (also known as
frankincense or olibanum tree). Harvesters make deep lengthwise incisions in the trunk or branches of the
tree with a specialized knife, removing a narrow strip of bark that causes the tree to exude a sticky milky sap
to protect the wound; this sap flows out and hardens into resin “tears”. The collected resin is cleaned, graded
by color and size. The product which you state has not been subject to chemical processing is packaged in
retail containers with a net weight of 200 grams and is intended for incense or perfumery purposes.
Frankincense Hojari Green consists of green grade frankincense resin also harvested from Boswellia sacra
trees. Similar to the Frankincense Hojari, the resin is collected from the tree, cleaned, and sorted to remove
impurities. The product is not chemically processed and is packaged in retail containers with a net weight of
40 grams, and intended for incense or perfumery purposes.
The applicable subheading for the Frankincense Resins will be 1301.90.9190, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for: “Lac; natural gums, resins, gum-resins and oleoresins (for
example, balsams): 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.
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 Ekeng Manczuk at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division