Classification of wood charcoal, frankincense and myrrh from the Sultanate of Oman

HQ 955363 November 19, 1993 CLA-2 CO:R:C:F 955363 GFC CATEGORY: Classification TARIFF NO.: 4402.00.00; 1301.90.90 Mr. Al Kessler Kessler Enterprises 4961 Daybreak Circle N. Colorado Springs, Colorado 80917 RE: Classification of wood charcoal, frankincense and myrrh from the Sultanate of Oman Dear Mr. Kessler: This is in response to your request of November 11, 1993, for the tariff classification of wood charcoal briquettes, frankincense and myrrh. FACTS: Your letter refers to the charcoal as being a "special smokeless, low temperature charcoal" composed of wood and agglomerated into briquettes. The frankincense and myrrh are described as aromatic gum resins to be used for burning in its natural state or as incense sticks and briquettes. ISSUE: What is the tariff classification of these articles for duty purposes? LAW AND ANALYSIS: Wood charcoal (including shell or nut charcoal), whether or not agglomerated is provided for under item 4402.00.00 of the Harmonized Tariff Schedules and are free of duty. -2- Frankincense and myrrh are provided for under item 1301.90.90 of the Harmonized Tariff Schedules as "Lac; natural gums, resins, gum-resins and balsams: Other: Other. . .Other" and are free of duty. HOLDING: The wood charcoal is classified under item 4402.00.00 of the Harmonized Tariff Schedules and is free of duty. The frankincense and myrrh are classified under item 1301.90.90 of the Harmonized Tariff Schedules and are free of duty. Sincerely, John Durant, Director Commercial Rulings Division