INCENSE SET COMPRISING OF 15 INCENSE STICKS,CERAMIC INCENSE STICK HOLDER, AND 4 SCENTED CANDLES IN EARTHENWARE SAKI POTS WHICH ARE HOT FILLED.PRODUCT IS IMPORTED AS A SET IN A DECORATIVE CARDBOARD BOX.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETIVE RULES (GIR)S. GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 3307. PREPARED ROOM DEODORISERS, WHETHER OR NOT PERFUMED OR HAVING DISINFECTANT PROPERTIES. GIR 3 B HAS BEEN USED AS THE ESSENTIAL CHARACTER. CANDLES AND INCENSE STICKS ARE CONSIDERED TO BE ROOM DEODORISERS. GIR 5 B PACKAGED IN A DECORATIVE CARDBOARD BOX. GIR 6 HAS BEEN USED TO CLASSIFY GOODS TO 330741, PREPARATIONS FOR PERFUMING OR DEODORISING ROOMS, INCLUDING ODORIFEROUS PREPARATIONS USED DURING RELIGIOUS RITES: CN CODE 33074100, "ARGBATTI" AND OTHER ODORIFEROUS PREPARATIONS WHICH OPERATE BY BURNING. ALSO CLASSIFIED IN ACCORDANCE WITH NOTE 2 TO SECTION V1. NOTE 3 TO CHAPTER 33. HSENS TO 3307 IV (1)