CLA-2-96:RR:NC:SP:236 L85383

Ms. Rhonda Lynn Jones
Heart of Texas Customs Brokers, Inc.
417 East Dallas Road
Grapevine, Texas 76051

RE: The tariff classification of molded wax shapes from China

Dear Ms. Jones:

In your letter dated June 2, 2005, on behalf of your client, A & M Wholesales Inc., you requested a tariff classification ruling.

You submitted the following samples for review:

Item # 1 is a yellow colored solid wax molded cylinder that measures approximately 3” in height and 3” in diameter. The cylinder has a ¼” hole drilled through its center from top to bottom, but does not contain a wick.

Item# 2 is a pink colored solid wax molded cylinder that measures approximately 2” x 2” x 6”. The cylinder has a ¼” hole drilled through its center from top to bottom, but does not contain a wick.

Item# 3 is an orange colored solid wax molded triangle that measures approximately 3” x 3” x 3”. The triangle has a ¼” hole drilled through its center from top to bottom, but does not contain a wick.

Item# 4 is a blue and white colored solid wax molded hexagon that measures approximately 1” on each side and 4” in height. The hexagon has a ¼” hole drilled through its center from top to bottom, but does not contain a wick.

The applicable subheading for all four submitted 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 National Import Specialist Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division