C84263 C8 Ruling Active

The tariff classification of Style 44980 Wax Chips Kit from China

Issued March 6, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3404.90.5000

Headings: 3404

GRI rules applied: GRI 3

Product description

A cardboard flap at the top of the bag is labeled: Black Light Wax Chips, and indicates that the contents are to be strung or shaped and could be used to be creative. The sample is a set for Customs purposes. The essential character of the set is that of a wax. General Rule of Interpretation 3 (b) is noted. Therefore,

CBP rationale

the applicable subheading for the sample will be 3404.90.5000, Harmonized Tariff Schedule of the United States, which provides for Artificial waxes and prepared waxes: Other: Other.

Full text

NY C84263 March 6, 1998 CLA-2-34:RR:NC:2:236 C84263 CATEGORY: Classification TARIFF NO.: 3404.90.5000 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Rd. Hoffman Estates, IL 60195-1930 RE: The tariff classification of Style 44980 Wax Chips Kit from China Dear Ms. Balice: In your letter dated February 4, 1998, you requested a tariff classification ruling. The sample submitted consists of fifty small cubes of wax in multicolors and one cotton string wrapped in a plastic bag packed for retail sale. A cardboard flap at the top of the bag is labeled: Black Light Wax Chips, and indicates that the contents are to be strung or shaped and could be used to be creative. The sample is a set for Customs purposes. The essential character of the set is that of a wax. General Rule of Interpretation 3 (b) is noted. Therefore, the applicable subheading for the sample will be 3404.90.5000, Harmonized Tariff Schedule of the United States, which provides for Artificial waxes and prepared waxes: Other: Other. The rate of duty will be Free. 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 V. Gualario at 212-466-5744. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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