CLA-2-27:OT:RR:E:NC:N2:237
Ms. Mellissa A. Gunawan
Import Coordinator
Christian Brands Inc.
dba Autom Church Supply
5226 S. 31st Place
Phoenix, AZ 85040
RE: The tariff classification of semi-refined and fully-refined paraffin wax from China.
Dear Ms. Gunawan:
In your letter dated November 17, 2010, you requested a tariff classification ruling for semi-reined and fully-refined paraffin wax (cake paraffin).
Product 1. is described as a fully-refined paraffin wax having a melting point of 58-60C and an oil content of 0.5% maximum. The product will be imported in block shaped cakes packed in cartons for use in candles, wax paper, lubricants, sealing materials, rubber tires, wrappers, etc.
The applicable subheading for Product 1 having an oil content of 0.5% maximum will be 2712.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Paraffin wax containing by weight less than 0.75% of oil. The rate of duty will be free.
Product 2 is described as a semi-refined paraffin wax having a melting point of 58-60C and an oil content of 0.5% to 1.5%. The product will be imported in block shaped cakes packed in cartons for use in candles, wax paper, lubricants, sealing materials, rubber tires, wrappers, etc.
The applicable subheading for Product 2, providing it has an oil content of less than 0.75%, will be 2712.20.0000, HTSUS, which provides for: Paraffin wax containing by weight less than 0.75% of oil. The rate of duty will be free.
The applicable subheading for Product 2, providing it has an oil content of 0.75% or more, will be 2712.90.2000, HTSUS, which provides for: Other (mineral waxes): Other (including paraffin wax containing by weight 0.75% or more of oil). The rate of duty will be free.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Frank Cantone at (646) 733-3038.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division