CLA-2-36:R:N4:119 814603

Mr. James C. Alberdi
A. J. Arango, Inc.
1516 E. 8th Avenue
Tampa, Florida 33605

RE: The tariff classification of a solid cooking fuel tablet from Brazil

Dear Mr. Alberdi:

In your letter dated September 7, 1995, you requested a tariff classification ruling on behalf of the New Era Trading Group Inc., Largo, Florida.

The product to be imported consists of a solid cooking fuel tablet in a round metal container. The approximate chemical composition of the fuel is as follows:

Ethyl Alcohol -------------------------- 70 to 80 percent Water ---------------------------------- 10 to 29 percent Non-Toxic Gelling Agent ---------------- Less than 1 percent

The applicable subheading for the solid cooking fuel tablet will be 3606.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for ...articles of combustible materials ... other. The rate of duty will be 5 percent.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

If you have any questions pertaining to this matter, please contact National Import Specialist Jacques Preston of this office at (212) 466- 5488.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division