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NY B88879




August 29, 1997

CLA-2-74:RR:NC:MM:113 B88879

CATEGORY: CLASSIFICATION

TARIFF NO.: 7418.19.2090; 4421.90.9840

Mr. William Velasquez
Endar Florasense Flora Lite Products
43195 Business Park Drive
Temecula, CA 92590-3697

RE: The tariff classification of incense holders from India

Dear Mr. Velasquez:

In your letter dated August 19, 1997, you requested a tariff classification ruling.

The merchandise consists of three types of incense holders. The teak holder is 1 1/4 inches wide and 10 inches long. It is designed to hold stick incense. The non-burning end of the incense stick is placed through a hole in the burner so that the other end will extend over the surface of the burner to protect furniture.

The brass incense burner is cone-shaped, 1 1/2 inches high and 1 inch in diameter. It is designed to hold a cone of incense. The light bulb fragrance ring is a brass ring 2 1/2 inches in diameter. It is designed to fit on a light bulb and hold potpourri oil.

The applicable subheading for the teak incense burner will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood, other, other. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the brass incense holder and the light bulb fragrance ring will be 7418.19.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of copper, other, of copper-zinc based alloys, other. The rate of duty will be 3.3 percent ad valorem.

You have also stated that the articles, after importation into the United States, are shipped to Mexico to be retail packaged and re-imported into the US. You have asked if the articles are eligible for a reduced rate either under GSP or American Goods Returned. Neither of these exceptions applies. Additional U.S. Note 2 to Chapter 98, HTS, states that:

2. In the absence of a specific provision to the contrary, the tariff status of an article is not affected by the fact that it was previously imported into the customs territory of the United States and cleared through customs whether or not duty was paid upon such previous importation.

In this instance, the goods, made in India, remain goods of that country for tariff duty purposes, and are not to be considered American Goods Returned. Also, while products of India are eligible for GSP, General Note 4(c) specifically requires that merchandise be directly imported from the beneficiary developing country in order to receive that benefit. Since they will be re-imported from Mexico, they are not eligible for GSP. We suggest that, before exportation, you contact your local Customs port for advice in this matter.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist James Smyth at 212-466-2084.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch

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