CLA-2-96:RR:NC:SP:236 F89247

Mr. David A. Krupp
Harvey Yaffe Companies
3441 Holman Place
Memphis, TN 38118

RE: The tariff classification of column shaped pieces of wax from China

Dear Mr. Krupp:

In your letter dated June 12, 2000, on behalf of your client Essential Ideas, you requested a tariff classification ruling.

The samples submitted are as follows:

Item “A” is a green colored solid paraffin wax cylinder that measures approximately 3” in height and 3” in diameter.

Item “B” is a white colored solid paraffin wax cylinder that measures approximately 5 1/2” in height and 3” in diameter.

Item “C” is a red colored solid paraffin wax cylinder that measures approximately 6” in height and 5 1/2” in diameter.

In your letter you indicated that these wax articles are to be further processed such as by drilling a hole when needed, adding wicks, polishing, labeling and packaging.

The applicable subheading for the above described samples 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 Deborah Walsh at 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division