CLA-2-36:RR:NC:SP:237 L85222
Mr. Mannie Birk
Singh Universal Networks, Inc.
P.O. Box 66571
A.M.C. O’Hare
Chicago, Illinois 60666-0571
RE: Classification of gelled and liquid chafing fuels from United Arab Emirates.
Dear Mr. Birk:
In a letter dated May 23, 2005, on behalf of Le-Jo Enterprises, Inc., you requested a tariff classification ruling. Your sample is being returned.
Dine-A-Heat, Blue Methanol Chafing Fuel consists of a 7 oz. size cylinder shaped metal canister with removable lid containing a blue methanol based fuel preparation in gelled form designed for heating and warming food (2-1/2 hr. burn time).
Dine-A-Heat, Pink Ethanol Chafing Fuel consists of a 7 ounce size cylinder shaped metal canister with removable lid containing a pink ethanol based fuel preparation in gelled form designed for heating and warming food (2-1/2 hr. burn time).
Dine-A-Heat, Wick Diethylene Glycol Chafing Fuel consists of a 4.5 or 6.5 oz. size closed cylinder shaped metal canister with protruding wick containing pure diethylene glycol fuel in liquid form designed for heating and warming food (4 or 6 hr. burn time).
The applicable subheading for the canisters containing methanol or ethanol based fuel preparations in gelled form 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 of chapter 36 (including fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form). The rate of duty is 5 percent ad valorem.
The applicable subheading for the canisters containing pure diethylene glycol fuel in liquid form will be 2905.39.9000, HTSUS, which provides for acyclic alcohols and their halogenated, sulfonated, nitrated or nitrosated derivatives: diols: other. The rate of duty is 5.5 percent ad valorem.
Your product may be subject to the laws and regulations administered by the Consumer Product Safety Commission. You may contact them by writing to the Consumer Product Safety Commission, Washington, D.C. 20207-0001 or telephone (301) 504-7923.
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 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