CLA-2-34:OT:RR:NC:2:236

Ms. Lea M. Ford
John S. Connor, Inc.
799 Cromwell Park Drive
Glen Burnie, MD 21061

RE: The tariff classification of a sealing wax set from China

Dear Ms. Ford:

In your letter dated December 3, 2009, on behalf of your client Garden Spot Gift Inc., you requested a tariff classification ruling.

In your letter, you indicate that your client intends to import a sealing wax set consisting of a stick of wax and a plastic sealing stamp. The wax is melted and the hot wax is dropped onto the back of an envelope. The plastic sealing stamp is then pressed into the hot wax to make an embossment.

The applicable subheading for the sealing wax set will be 3404.90.5150, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Artificial waxes and prepared waxes: Other: Other. The rate of duty will be Free.

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 Debra Wholey at (646) 733-3034.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division