CLA-2-34:S:N:N7:236 806025

Mrs. Kattie Gray
Heritage Imports
17 Hotaling Ct.
Kentfield, CA 94901

RE: The tariff classification of Brunel-Starwax from France .

Dear Mrs. Gray:

In your letter dated January 10, 1994, you requested a tariff classification ruling.

The prospective import, Brunel-Starwax will be imported in retail packing and contains the following ingredients:

Paraffin Oil Linseed Stand Oil Pine Oil Oil of Turpentine

This product is used as a household cleaner for fine wood furniture. It helps feed the wood and protect it from drying and aging.

The applicable subheading for the Brunel-Starwax will be 3405.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork. The rate of duty will be 2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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