The tariff classification of Dragon Incense from Malaysia

NY 890535 October 5, 1993 CLA-2-33:S:N:N7:240 890535 CATEGORY: Classification TARIFF NO.: 3307.41.0000 Mr. Michael Lee Joy Luck Co. 327 8th Street Oakland, CA 94607 RE: The tariff classification of Dragon Incense from Malaysia Dear Mr. Lee: In your letter dated August 24, 1993, you requested a tariff classification ruling. A sample of the Dragon Incense was submitted with your inquiry. The Dragon Incense, measuring 22 inches long, is a red decorative incense stick embossed with chinese characters and a green, white and gold dragon. The odor is released by lighting the incense stick. The applicable HTS subheading for Dragon Incense 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 duty rate will be 2.4 percent ad valorem. Articles classifiable under subheading 3307.41.0000, HTS, which are the products of Malaysia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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