CLA-2-96:RR:NC:SP:236 L84761

Ms. Joyce Thompson
Worldwide Express, Inc.
70 Jansen Ave., Suite 202, Bldg.#3
Essington, PA 19029

RE: The tariff classification of wax cylinder from China

Dear Ms. Thompson:

In your letter dated April 27, 2005, on behalf of your client, Albert E. Price, you requested a tariff classification ruling.

The sample submitted is a red solid wax cylinder with a scented fragrance 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.

The applicable subheading for the submitted sample 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