CLA-2-96:OT:RR:NC:2:236

Ms. Nancy Meyers
Northern Lights Candles
3474 Andover Road
Wellsville, NY 14895

RE: The tariff classification of molded wax flowers from an unknown country

Dear Ms. Meyers:

In your ruling request dated April 6, 2012, you requested a tariff classification ruling. You have submitted three samples of the wax flowers (#45040010, #45040012, and #45040014), which will be returned as requested.

You describe the product as a three dimensional, decorative, molded wax flower. The wax is painted in a realistic manner to resemble a flower. The wax flower measures approximately 3.25” wide by 1.25” high, it does not contain a wick, and is not fragranced. There are twelve different flower styles/colors, all used in the same manner and made of the same material.

You have not indicated a country of origin for the product at issue. The rate provided below is the rate applicable to products from countries with which the United States has Normal Trade Relations.

The applicable subheading for the molded wax flowers will be 9602.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), 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 resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Molded or carved articles of wax. The general rate of duty will be 1.8 percent ad valorem.

You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.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 (646) 733-3434.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division