CLA-2-96:OT:RR:NC:2:236
Ms. Lori B. Strittholt
Candle-Lite Inc.
10521 Millington Court, Suite B
Cincinnati, OH 45242
RE: The tariff classification of scented paraffin wax melts from Macau
Dear Ms. Strittholt:
In your ruling request dated March 13, 2013, you requested a tariff classification ruling on scented paraffin wax melts.
The product is described as one to one and a half ounces of scented paraffin wax, contained in small glass cups. The wax melts are packaged in sets of three, in an acetate tube, which is labeled for retail sale. The product’s intended use is to be placed on an electric warmer, designed to heat the scented wax and release fragrance into a room.
The applicable subheading for the scented paraffin wax melts 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.
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) 733-3034.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division