CLA-2-94:OT:RR:NC:1:110
Ms. Dana Praeger
Lamplight Farms
4900 North Lilly Road
Menomonee Falls, WI 53051
RE: The tariff classification of a lamp part from China, Taiwan, or Vietnam.
Dear Ms. Praeger:
In your letter dated May 20, 2010, you requested a tariff classification ruling.
The merchandise under consideration is the Tiki® Torch Fuel Replacement Canister, item 1039632. A sample of the item was submitted with your ruling request and will be returned to you.
The Tiki® Torch Fuel Replacement Canister is made of metal and is comprised of a metal bottle measuring approximately 6? inches high and 2½ inches in diameter, with a 1½ inch threaded opening. The canister has a capacity of 12 fluid ounces. The threaded opening screws into the canister’s metal flameguard, which is a round metal umbrella-shaped canopy measuring approximately 2 inches high by 3½ inches in diameter at its widest points. A ½ inch opening at the top of the flameguard supports a 7½ inch long braided fiberglass wick. The Tiki® Torch Fuel Replacement Canister is designed to hold Tiki® Citronella Torch Fuel in a bamboo or metal outdoor torch, and is sold under the Tiki® trademark.
In your ruling request you suggest classification of the Tiki® Torch Fuel Replacement Canister in 7310.29.0050, Harmonized Tariff Schedule of the United States (HTSUS) as an iron or steel tank, cask, drum, or can. However, this classification would be for the container only, if it were imported empty. The Tiki® Torch Fuel Replacement Canister is imported fitted with a wick and is specifically provided for in heading 9405, HTSUS.
The applicable subheading for the Tiki® Torch Fuel Replacement Canister, item 1039632 will be 9405.99.4000, HTSUS, which provides for “Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Parts: Other: Other.” The general rate of duty will be 6 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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division