CLA-2-15:RR:NC:SP:236 L84311

Mr. Patrick Kinney
Fuji Photo Film, Inc.
P.O. Box 1306
Greenwood, S.C. 29648

RE: The tariff classification of EM-46 from Japan

Dear Mr. Kinney:

In your letter dated March 29, 2005, you requested a tariff classification ruling.

Your descriptive literature states that EM-46 is a carnauba wax that will be used to smooth the surface of x-ray film allowing for easier handling in the manufacturing process and by the medical community.

The applicable subheading for the EM-46, will be 1521.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Vegetable waxes (other than triglycerides) beeswax, other insect waxes and spermaceti, whether or not refined or colored: Vegetable waxes: Carnauba. The rate of duty will be Free.

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