HQ 955363: Classification of wood charcoal, frankincense and myrrh from the Sultanate of Oman

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            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