CLA-2-44:OT:RR:NC:2:230
Mr. Jeffrey W. Smith
Customs Services International
2660 West Fort Street
Detroit, MI 48216
RE: The tariff classification of wood charcoal from China.
Dear Mr. Smith:
In your letter dated October 30, 2013, you requested a tariff classification ruling on behalf of your client, Sinbad Grand Café LLC. The ruling was returned to you for additional information which was resubmitted to this office on January 8, 2014. A letter notifying you that the ruling would be delayed pending laboratory analysis was sent on January 28, 2014.
The ruling was requested on wood charcoal cubes. A representative retail sample package and component breakdown was submitted for our examination. The sample package was submitted by this office to the Customs Lab for analysis.
The wood charcoal is in the form of a cube and measures approximately 33mm in length. The charcoal is packaged in a 1kg box for retail sale. The cubes are composed of coconut shell charcoal that is not activated. In your letter you state that the principal use of the charcoal is for lighting and heating tobacco in Hookah pipes.
The applicable subheading for the charcoal briquettes will be 4402.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood charcoal (including shell or nut charcoal),whether or not agglomerated: Other. The rate of duty will be 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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division