CLA-2-96:RR:NC:SP:236 G88343

Mr. Tony Collini
John S. Connor, Inc.
The World Trade Center
401 E. Pratt Street, Suite 700
Baltimore, Maryland 21202

RE: The tariff classification of wax cylinder from China

Dear Mr. Collini:

In your letter dated March 2, 2001, on behalf of your client Ocean Candles/Birchshire International, you requested a tariff classification ruling.

You submitted the following samples for review:

Item # 1 is a yellow and lime colored solid wax cylinder that measures approximately 3” in height and 3” in diameter. The cylinder has a ¼” hole drilled through its center from top to bottom, but does not contain a wick.

Item #2 is a cylindrical white wax candle holder embedded with fruits, cinnamon sticks and green leaves. The container measures approximately 4 “ in height and 4” across its widest point.

Item #3 is a cylindrical white wax candle holder decorated with a flower, a turkey and rain drop stickers. The container measures approximately 4 “ in height and 4” across its widest point. The applicable subheading for all three submitted 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