The tariff classification of “Palo Santo” (Bursera Graveolens) sticks from Peru

N362193
July 8, 2026
CLA-2-33:OT:RR:NC:N3:140
CATEGORY: Classification
TARIFF NO.: 3307.41.0000
Christian Bustamante Prologix 7890 Peters Rd. STE G107 Plantation, FL 33324-4028 RE: The tariff classification of “Palo Santo” (Bursera Graveolens) sticks from Peru Dear Mr. Bustamante: In your letter dated June 9, 2026, you requested a tariff classification ruling on behalf of your client, Magusa Global Cargo. The merchandise under consideration consists of 14 Palo Santo (Bursera Graveolens) sticks, a copper clip, and a textile drawstring bag, packaged for retail sale under the brand name AuraSerenity. You state that the sticks are gathered from naturally fallen trees in Peruvian forests and are aged for several years, during which they are exposed to natural sun and rain conditions, allowing them to develop aromatic resins. The incense sticks are intended for use in aromatic rituals, releasing their scent when burned. The clip is used to hold the stick during burning. The Explanatory Notes of the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are prima facie, classifiable in different headings: (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character. The product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the incense sticks. The applicable subheading for the Palo Santo sticks will be 3307.41.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 general rate of duty will be 2.4 percent ad valorem.

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 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 Merari Ortiz at [email protected]
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division