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NY B81432

January 31, 1997

CLA-2-85:RR:NC:1:108 B81432


TARIFF NOS.: 8524.53.1040; 3307.41.0000

Mr. Paul S. Kovacs
Affiliated USA Inc.
783 Busti Avenue
Buffalo, New York 14213

RE: The tariff classification of merchandise from Canada.

Dear Mr. Kovacs:

In your letter received on January 15, 1997, you requested a tariff classification ruling on behalf of Club Livin' End.

The samples submitted are a recorded VHS video cassette tape and ten cone shaped incense packaged together for retail sale. Noting chapter 85, note 6, these items will have separate classifications.

The applicable subheading for the VHS tape will be 8524.53.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: other magnetic tapes: of a width exceeding 6.5 mm: video tape recordings: of a width not exceeding 16 mm, in cassettes. The rate of duty will be .26 cents per linear meter.

The applicable subheading for the 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 rate of duty will be 2.4 percent ad valorem.

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 Phil Carabetta at 212-466-5672.


Robert B. Swierupski
Chief, Metals & Machinery Branch

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