The tariff classification of Beeswax with Holder and Beeswax Refill from China

N172615 July 25, 2011 CLA-2-96:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 9602.00.4000 Mr. Roger R. Urbanski Prym Consumer USA Inc 5404 East Longboat Blvd Tampa, FL 33615 Dear Mr. Urbanski: RE: The tariff classification of Beeswax with Holder and Beeswax Refill from China In your letter dated June 21, 2011, you requested a tariff classification ruling. Samples submitted for review are described as beeswax in a clear plastic holder and beeswax refill used by the hobby or craft community to coat thread prior to stitching to make sewing/stitching easier. Both items are on display cards suitable for retail sale. The refill display cards illustrate that the beeswax alone may be used for the same purpose without the holder. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Beeswax with Holder to be a composite good for tariff classification purposes, with the essential character imparted by the Beeswax. The applicable subheading for both, the Beeswax with Holder and the Beeswax Refill 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 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) 733-3434. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division