Ms. Margaret Purvis
4605 Coates Drive
Fairburn, GA 30213
RE: The tariff classification of parts of igniters from Italy.
Dear Ms. Purvis:
In your letter, dated November 13, 2003, on behalf of your client, Electronics Futura S.R.L., Carnago, Italy, you requested a tariff classification ruling. A sample of the product was included with this request.
The product in question is an electrode assembly, said to be used to light gas burners and ovens. The submitted sample is comprised of a stainless steel electrode, housed in a ceramic body and connected, at one end, to a thin, plastic-coated wire, about 10.5 inches (27 mm) in length. A stainless steel compression ring, mounted near the end of the electrode, serves as a fitting for the insertion of the electrode into a stainless steel mounting bracket. The bracket is used to position the electrode at the burner. The wire, extending from the back end of the electrode, ends in a hollow, cylindrical sleeve of base metal. The sleeve is a fitting for joining the wire to the spark generator (igniter).
You state in your letter that you wish to ensure that Customs is in agreement with the classification of this assembly in subheading 7321.90.5000, HTS, a provision that is unconditionally free of duty. Heading 7321 provides for Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, or iron or steel. Your suggested subheading is a provision for other parts of articles in subheading 7321.11.30, (i.e., for other parts of stoves or ranges). We disagree. The instant electrode assembly is part of an ignition system for burners and ovens. The provision in heading 9613, HTS, for “Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks” encompasses both cigarette lighters and other igniters, along with their parts. In our opinion, this latter heading provides a more specific and narrower description of the instant assembly, which is a part of an ignition system.
Accordingly, the applicable subheading for this electrode assembly will be 9613.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks, parts, electrical. The rate of duty will be 3.9 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Thomas Brady at (646) 733-3030.
Robert B. Swierupski