The tariff classification of a "Woodland Cinnamon" Incense Sticks from China

NY J81263 February 28, 2003 CLA-2-33:RR:NC:2:240 J81263 CATEGORY: Classification TARIFF NO.: 3307.41.0000 Ms. Gillian Peirce Polardreams International Ltd. 1100 N. 4th Street Fairfield, IA 52556 RE: The tariff classification of a “Woodland Cinnamon” Incense Sticks from China Dear Ms. Peirce: In your letter dated February 13, 2003, you requested a tariff classification ruling. A sample of the incense sticks was submitted with your inquiry and will be retained by this office. The sticks, measuring 4 inches in length, are composed of 50% wood powder, 45% gluing wood powder, 3% fragrance and 2% pigment. The scent from the incense is released by lighting the stick. When burned, a fragrance was detected. The applicable subheading for 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. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the Food and Drug Administration, 5600 Fishers Lane, Rockville, Maryland 20857. 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