NY A81715

April 16,1996


CLA-2-36:R:N4:119 A81715

Mr. Trevor Morris
Total Port Clearance of Florida, Inc.
8725 N.W. 18 Terrace - Suite 209
Miami, FL 33172

RE: The tariff classification of cooking fuel gel and firelighter from Brazil

Dear Mr. Morris:

In your letter dated March 15, 1996 you requested a tariff classification ruling on behalf of Aaron Mink, c/o Ecofire Inc., Miami, FL. The merchandise to be imported consists of a cooking fuel gel in a metal container and firelighter gel in a tube. The alcohol base inflammable gel in the can and the tube contains the following ingredients: ethanol, water, popoliner and triethanolamine.

The applicable subheading for the can and tube of inflammable gel will be 3606.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for... articles of combustible materials... other. The duty rate 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