Ms. Ruth Girmscheid
International Customs Services, Inc.
4292 Kennedy Court S
Colgate, WI 53017
RE: The tariff classification of replacement pilot burners of US origin
Dear Ms. Girmscheid:
In your letter dated January 19, 2006 you requested a tariff classification ruling on four model numbers: Item Q90NP-1C, W0601; Item J999MKA-2H; Item 90FF–1C; and Item J993EHW–7218C.
Item Q90NP-1C, W0601 is a pilot burner pack. This item consists of two components: a pilot burner valve with hose connection and a flame sensor (thermocouple) with hose connection. They are attached to a metal mounting bracket, which maintains them in parallel position relative one to the other. Each component has a hollow metal tube, several inches in length, attached at the back. These tubes fit into a pilot control. When the pilot is installed and ready for use, the flow of flammable gas is initiated into the metal tube by depressing a button on the pilot control unit. When the gas reaches the pilot light, it is ignited manually. The gas continues to be fed to the pilot light for about 20-30 seconds, at which time the flame sensor (thermocouple) has been sufficiently heated to maintain the flow of gas to the pilot, which maintains a continuous flame.
Item J999MKA-2H, W0601 is a universal replacement pilot. This item consists of a pilot burner in a metal mounting bracket. It is packed in a plastic bag with a small metal plate that has two screw holes. The plastic bag also has a small plastic envelope with two (2) sets of two screws at different lengths (long shank, short shank), and two nuts. A separate compartment of the plastic bag has a threaded metal fitting, which appears to be a metal cap.
Item Q90FF–1C is a pilot burner pack. This item consists of three separate components mounted on a metal bracket: a pilot burner with hose (pilot light), flame sensor (thermocouple) and a direct spark igniter (electrode), with wire connection.
Item J993EHW–7218C is a pilot burner (pilot light) and direct spark igniter (electrode) with wire connection on a metal mounting bracket. The igniter was fitted with a rubber-coated wire, approximately 36 inches in length and ending in a metal fitting.
Heading 96.13, HTSUS, provides for “Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks.” The EN to that heading describes the products classified therein.
“This heading includes:
(1) Mechanical lighters.
These produce sparks, usually by means of a wheel with a milled-edge, which is revolved in contact with a “flint” (generally of ferro-cerium alloy).
(2) Electrical lighters.
Current from the mains or a battery produces a spark, or in certain types, a glowing heat in an electric resistor.
(3) Chemical lighters.
In these a catalyst (usually sponge platinum) is made to glow by catalytic action in the presence of a gas.
(4) Non-mechanical lighters.
One type consists of a container incorporating a fuel reservoir, and a small removable metal rod (the striker) fitted with a steel tip. The striking of the steel tip on a “flint” fixed on the outside of the container produces a spark, which ignites an inflammable material near the tip of the striker.
The lighters classified in this heading may be of the pocket or table types, or may be designed for fixing on the wall, fitting to gas stoves, etc. The heading also includes lighters for motorcars or other vehicles.
Lighters combined with other objects (e.g., cigarette cases, powder cases, watches generally with digital faces, electronic calculators) are classified in accordance with the General Interpretative Rules.
The heading also includes identifiable parts of lighters (e.g., outer casings, milled-edged wheels, empty or full fuel reservoirs).
The heading does not cover igniters of heading 36.03*, flints (heading 36.06), wicks (heading 59.08 or 70.19) or fuel in containers (ampoules, bottles, cans, etc.) of a kind used for filling or refilling cigarette or similar lighters (generally heading 36.06).” *Electric or chemical igniters for explosive articles.
The lighters of heading 96.13, HTSUS consist of igniters in combination with a fuel reservoir to sustain a temporary flame, or with electricity to provide a hot spot or sparks, for the purpose of initiating ignition. The pilot burners or pilot lights that are a central component of the furnace fittings described in this request are valves with an outlet on one end to the pilot burner and a hose fitting on the other end, connected to a gas source, which maintains a continuous flow of gas to the pilot burner (pilot light). When the pilot light is initially lit, a button is pressed on the control valve that permits the temporary flow of gas to the pilot burner. A match or other ignition source is used to ignite the burner flame. After the thermocouple senses the heat from the flame (about 30-45 seconds), the button on the control valve can be released and the gas is permitted to flow continuously to the pilot burner.) These pilot burners do not contain an igniter and therefore, are not lighters of heading 96.13. They are more akin to tapers or other candles or products that provide a continuous flame for light or lighting purposes but which themselves must be lit by ignition from an extrinsic source.
Item Q90NP-1C, W0601 pilot burner pack is not classifiable as “lighters” of heading 96.13, HTSUS. The principle use appears to be the gas burner. In its imported condition as an assembly, this item would appear to be a furnace part that is specifically provided for in the HTSUS as gas burners.
Item J999MKA-2H, universal replacement pilot is a pilot burner not described in heading 96.13, HTSUS. In its imported condition as an assembly, this item would appear to be a furnace part that is specifically provided for in the HTSUS as gas burners.
Q90FF-1C, pilot burner pack has a direct spark igniter and if imported separately, it might be classified as an electric light of heading 96.13, HTSUS based on its function of providing spark to ignite the pilot light. In its imported condition as an assembly, this item would appear to be a furnace part that is specifically provided for in the HTSUS as gas burners.
J993EHW-7218C has an electrode igniter that provides an ignition spark(s) to the pilot burner. If the electrode igniter is imported separately, and not specifically provided for as an electrode, this item might be classifiable in heading 96.13, HTSUS. However, in its imported condition as an assembly, this item is more specifically a furnace part that is specifically provided for in the HTSUS as gas burners.
From the information submitted, these items are parts designed for use in open fryers, oven furnaces, radiant brooders and melters. At this time we do not have enough information to classify these items for use in open fryers and radiant brooders, thus this ruling is limited to use in oven furnaces and melters. It appears the items can be used in both industrial and domestic applications.
The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . ." Accordingly, the Explanatory Notes, Rule 3 of the General Rules for Interpretation of the HTSUS, “…when goods are prim facie, classifiable under two or more headings,…the heading which provides the most specific description shall be preferred to headings providing a more general description.”
The applicable subheading for the four items: Q90NP-1C, W0601; J999MKA-2H; Q90FF–1C; and J993EHW–7218C will be 8416.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Furnace burners for liquid fuel, pulverized solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances; parts thereof: Other furnace burners, including combination burners: Gas burners. The rate of duty is free.
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 Denise Faingar at 646-733-3010.
Robert B. Swierupski