U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced
Primary HTS Code
1301.90.9090
$6.2M monthly imports
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Ruling Age
33 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly
The tariff classification of a Wooden Box containingFrankincense, Myrrh and Gold from Dubai
NY 878471 October 14, 1992 CLA-2-13:S:N:N1:240 878471 CATEGORY: Classification TARIFF NO.: 1301.90.9090; 4420.90.4000; 7113.19.5000 Ms. Pam Williamson AVP P.O. Box 4689 Dubai United Arab Emirates RE: The tariff classification of a Wooden Box containing Frankincense, Myrrh and Gold from Dubai Dear Williamson: In your letter dated September 21, 1992, you requested a tariff classification ruling. A sample of the above was submitted with your inquiry and is being returned as requested. The item is a wooden box elaborately trimmed in brass measuring approximately 8 1/2 inches by 2 inches. The box contains franckincense, myrrh and a small 18K gold camel securely fastened to a gold rope. The box is packed in a green velvet fabric with a gold string tie. The item is not considered a set and each item will be separately classified as follows: ITEM HTS RATE OF DUTY Frankincense 1301.90.9090 Free Myrrh 1301.90.9090 Free Wooden Box 4420.90.4000 6.7 percent ad valorem Gold Camel 7113.19.5000 6.5 percent ad valorem This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport