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NY D80105




December 11, 1998

CLA-2-34:RR:NC:2:236 D80105

CATEGORY: CLASSIFICATION

TARIFF NO.: 3405.20.0000

Mr. Bernard D. Liberati
Morris Friedman & Co.
325 Chestnut Street, Suite 415
Philadelphia, PA 19106-3883

RE: The tariff classification of Shellawax Cream from Australia.

Dear Mr. Liberati:

In your letter dated June 25, 1998, on behalf of your client Penn State Ind, you requested a tariff classification ruling.

The sample submitted, Shellawax Cream, is stated to be a friction polish that also doubles as a buffing polish. It is primarily designed to be used by woodturners as a friction polish, but can also be used on woodcarvings, and flat surfaces.

The applicable subheading for Shellawax Cream will be 3405.20.0000, Harmonized Tariff Schedule of the United States, which provides for Polishes and creams, for footwear, furniture, floor, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404: Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork. The rate of duty will be 0.5 percent ad valorem.

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,

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