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The tariff classification of Incense sticks/holder set, Item # PP 218224 from the People’s Republic of China
Issued April 26, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardI8 I81153 (April 26, 2002)
Tariff classification
HTS codes: 3307.41.0000
Headings: 3307
Product description
The set contains 20 incense sticks and a ceramic incense holder. The items are packed together in a transparent organza pouch with a drawstring closure. The fragrance is released by lighting the incense stick and used for perfuming or deodorizing rooms. For tariff classification purposes, the items will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the incense sticks.
CBP rationale
The applicable subheading for the incense sticks/holder set 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….
Full text
NY I81153 April 26, 2002 CLA-2-33:RR:NC:2:240 I81153 CATEGORY: Classification TARIFF NO.: 3307.41.0000 Mr. Daniel Shapiro Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-89011 RE: The tariff classification of Incense sticks/holder set, Item # PP 218224 from the People’s Republic of China Dear Mr. Shapiro: In your letter dated April 22, 2002, you requested, on behalf of your client Avon Products, Inc., a tariff classification ruling. A sample of the Incense sticks/holder set was submitted with your inquiry and is being returned as requested. The set contains 20 incense sticks and a ceramic incense holder. The items are packed together in a transparent organza pouch with a drawstring closure. The fragrance is released by lighting the incense stick and used for perfuming or deodorizing rooms. For tariff classification purposes, the items will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the incense sticks. The applicable subheading for the incense sticks/holder set 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 Food and Drug 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 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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