CLA-2-84:OT:RR:NC:N1:104
Milutin S. Djurickovic
St. Luke Serbian Orthodox Church
10660 River Rd.
Potomac, MD 20854
RE: The tariff classification of wax candle making machinery from China
Dear Mr. Djurickovic:
In your letter dated November 20, 2018, you requested a tariff classification ruling. Your submitted sample of the wick will be retained by this office.
The three wax molding machines under consideration are: (1) a candle molding machine – diameter/ 10mm; height/235-335mm; molds/560 pcs; capacity/1680-2800 pcs per hour, (2) a candle molding machine – diameter/15mm; height/247-347 mm; molds/240 pcs; capacity/720-1200 pcs per hour and (3) a candle molding machne – diameter/25mm; height/505-605 mm; molds/120 pcs; capacity/360-600 pcs per hour. One wax warmer with a capacity of 150 kgs per hour is included. One carton of cotton wicks is also included. The 3x10 wick is a braided product. It is said to be composed of 100% cotton. It is constructed using three plies, each ply consisting of 10 strands. All of the above will be imported in one shipment.
After the beeswax and/or paraffin wax is melted in the wax warmer, the meltedwax is drained via a valve into a vat. The melted wax from the vat is manually poured onto the candle molds in their respective machines.
When imported together in one shipment, the machines which comprise this wax candle molding line are intended to contribute together to the clearly defined function of wax candle manufacturing and, thus, form one complete functional unit
In your letter, you proposed classifying the wax molding and warming machines under subheading 8474.80, Harmonized Tariff Schedule of the United States, which provides for “Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or molding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry molds of sand; parts therof: Other machinery”. Said subheading would not be appropriate as the material being processed, i.e., wax, is not one of the materials mentioned in the language of the subheading.
The applicable subheading for the 100% cotton wick will be 5908.00.0000, HTSUS, which provides for “Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated”. The rate of duty will be 3.4% ad valorem.
The applicable subheading for the wax warmer and the wax candle molding machines with their respective molds, imported together in one shipment as a functional unit, will be 8479.89.9499, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other”. The rate of duty will be 2.5 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 5908.00.0000 and 8479.89.9499, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5908.00.0000 and 8479.89.9499, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Patricia O’Donnell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division