CLA-2-13:S:N:N7:240 811707

Ms. Carolyn Evans Nemia
International Treasure Chest, Inc.
One Greentree Centre
Suite 201
Marlton, New Jersey 08053

RE: The tariff classification of "Royal Treasures" from Dubai, United Arab Emirates

Dear Ms. Nemia:

In your letter dated June 10, 1995, you requested a tariff classification ruling.

A sample of the "Royal Treasures" was submitted with your inquiry and is being retained for our reference. The item is composed of frankincense and myrrh contained in a piece of silk organza fabric held in place by a gold ribbon. The silk organza fabric is packing for the frankincense and myrrh and will be classified with the goods.

The applicable subheading for "Royal Treasures" will be 1301.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for lac; natural gums, resins, gum-resins and balsams: other: other: other. The rate of duty will be free. For marking purposes, the item must be marked with the country of origin.

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 been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport