CLA-2-96:RR:NC:SP:236 F82375

Mr. Fernando Escobar
43195 Business Park Drive
Temecula, CA 92590

RE: The tariff classification of oval, pillar and column shaped pieces of wax from China

Dear Mr. Escobar:

In your letter dated January 24, 2000, you requested a tariff classification ruling.

The samples submitted are as follows:

Item “A” is a purple colored solid paraffin wax cylinder that measures approximately 5 ½” in height and 3” in diameter.

Item “B” is a white solid paraffin wax square pillar, approximately 6” in height and 3” in square.

Item “C” is a brown solid paraffin wax block, approximately 3” in height and 6” square.

Item “D” is a pearl colored rounded wax piece molded in the shape of an oval, approximately 1 ½” in height and 3 ½” in diameter.

Item “E” is a white solid paraffin scented wax square block, approximately 3 ½” in height and 3” square. This wax has a hole drilled directly through the center, but does not contain a wick.

In your letter you indicated that these wax articles are to be further processed such as by drilling a hole when needed, adding wicks, dipping, polishing, labeling and packaging.

The applicable subheading for the above described samples will be 9602.00.4000, Harmonized Tariff Schedule of the United States, 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 resin, of modeling pastes, and other molded or carved articles, not elsewhere (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