CLA-2-36:OT:RR:E:NC:N2:237
Mr. Ned Henry Finch
VP, Global Supply Chain
Jarden Branded Consumables
300 Gap Way
Erlanger, KY 41018
RE: The tariff classification of a kerosene and peat based firelighter from Ireland.
Dear Mr. Finch:
In your letter dated December 6, 2010, you requested a tariff classification ruling for firelighters.
The product is described as an individually wrapped lignite (peat) enhanced firelighter in a printed combustible-polyester wrapper used for lighting fireplaces and barbecues. The product is designed to be placed in a fireplace or barbecue, along with fuel such as wood or charcoal, and then lit with a match or lighter in order to easily start a fire. The firelighter consists of over 65% kerosene with the balance being primarily lignite (peat).
In your letter, you suggest alternate classifications under headings 2710, HTSUS, for kerosene; or 2703, HTSUS, for peat; or heading 4401, HTSUS, for artificial fire logs, composed of sawdust. However, the product being 65% kerosene fails the requirement in heading 2710, HTSUS, for preparations containing by weight 70% or more of petroleum oils. The product being essentially of kerosene fails the requirement in heading 2703, HTSUS, for mixtures having an essential character of peat. The product being of kerosene and peat fails the requirement in heading 4401, HTSUS, for wood sawdust. Therefore, the product must be classified elsewhere in the tariff.
The applicable subheading for the firelighters will be 3606.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other (articles of combustible materials as specified in note 2 (c) to this chapter: Resin torches, firelighters and the like): Other. The rate of duty will be 5% ad valorem.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov.
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 Frank Cantone at (646) 733-3038.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division