CATEGORY: Classification s140

NY F81131

January 6, 2000

CLA-2-29:RR:NC:2:240 F81131

CATEGORY: Classification

TARIFF NO.: 3307.41.0000

Ms. Joan Balice CBI Distributing Corporation Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195

RE: The tariff classification of Incense cones/holder set, Item No. 69265 from India

Dear Ms. Balice:

In your letter dated December 13, 1999, you requested a tariff classification ruling.

A small box containing eight incense cones and a ceramic holder was submitted with your inquiry and is being returned as requested. Each cone measures one inch in length. The odor is released by lighting the incense cone and used for perfuming or deodorizing rooms. For Customs purposes, the article is considered a set.

The applicable subheading for the incense cones with holder 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.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.

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