CLA-2-96:RR:NC:SP:236 F81245

Ms. Robin L. McIntosh
A.N. Deringer, Inc.
800 Proctor Avenue
Ogdensburg, NY 13669

RE: The tariff classification of a block of wax from China.

Dear Ms. McIntosh:

In your letter dated December 17, 1999, on behalf of Candles By Finesse of Ontario, Canada, you request a tariff classification ruling.

The sample that you submit, "Wax Block", is a scented blue and white colored solid wax block that measures approximately 6-1/8" in height and 2-3/4" in diameter. The wax block does not have a wick or a drilled hole for insertion of a wick.

The applicable subheading for the above described sample will be 9602.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Molded or carved articles of wax. The rate of duty will be 1.8 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 the National Import Specialist at 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division