The tariff classification of “Paraffin Soy Wax Breakaways” from China

N239277 April 2, 2013 CLA-2-96:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 9602.00.4000 Ms. Pam Reeder, Attorney in-fact Jasco Products Company Evans and Wood & Co., Inc., CHB 900 Town and Country, Suite 150 Houston, TX 77024 RE: The tariff classification of “Paraffin Soy Wax Breakaways” from China Dear Ms. Reeder: In your ruling request dated February 22, 2013, you requested a tariff classification ruling on behalf of your client, Jasco Products Company. You have submitted a sample of the product at issue, which will be returned as requested. You describe the product as a tray of six breakaway cubes of scented paraffin soy wax. The tray is approximately 3” long, 2” wide, and 1” deep. Each breakaway cube is approximately 7/8” square. The breakaways are intended for use in “candle warmer night lights,” which function both as a night light and a room scent diffuser. The breakaway cube of scented paraffin soy wax emits a scent when heated by the night light bulb. The applicable subheading for the “Paraffin Soy Wax Breakaways” 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