CLA-2-34:OT:RR:NC:2:236
Ms. Regina Woody
Hobby Lobby Stores, Inc.
7707 SW 4th Street
Oklahoma City, OK 73179
RE: The tariff classification of two Wax Seal Kits from China
Dear Ms. Woody:
In your ruling request received July 28, 2015, you requested a tariff classification ruling on two Wax Seal Kits.
In your submission you identify the first product as “Item 402628, Wax Seal Kit.” This kit consists of one metal handle, one fleur-de-lis metal seal, one crown metal seal, two sticks of gold wicked wax, and one stick of silver wicked wax. The desired seal screws onto the handle for use with the wax.
You identify the second product as “Item 393249, Wax Seal Kit.” This kit consists of one wooden handled wax seal and one stick of gold wicked wax.
You state that both products are intended to be used in card making and embossing; the kits will be used to add a decorative touch to envelopes, cards, and similar articles. To use, one would light the wick of the wax stick, let the wax drip onto a project and then press down with the wax seal.
The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term "goods put up in sets for retail sale" means goods that; (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
“Item 402628, Wax Seal Kit” and “Item 393249, Wax Seal Kit” will both be classified as sets for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the wax.
The applicable subheading for “Item 402628, Wax Seal Kit” and “Item 393249, Wax Seal Kit,” will be 3404.90.5150, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Artificial waxes and prepared waxes: Other: Other: Other. The general 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., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, 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 Nuccio Fera at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division