CLA-2-36 OT:RR:NC:N2:235
Ms. Nilda P. de Manso
Rene Ortiz Villafane, Inc.
P.O. Box 9022562
San Juan, Puerto Rico 00902-2562
RE: The tariff classification of a synthetic UF resin torch from Costa Rica.
Dear Ms. Manso:
In your letter dated November 13, 2015, you requested a tariff classification ruling. Your inquiry was submitted to the U.S. Customs and Border Protection laboratory for analysis. The analysis is now complete.
The submitted sample, identified as Chispa, is a solid block composed of kerosene, urea, formaldehyde resin and water. The product, when placed in a fireplace, wood stove, campfire, or charcoal grill, is designed to be lit by a match or lighter, and used as a slow ignition bar.
The applicable subheading for the synthetic UF resin torch will be 3606.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ferrocerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in note 2 to this chapter: Other: Other.” The general rate of duty will be 5%.
Your item may be subject to the laws and regulations of the Consumer Product Safety Act. Import compliance information may be obtained by writing the United States Consumer Product Safety Commission (CPSC) at 4330 East West Highway, Bethesda, Maryland 20814, by calling (301)-504-7923, or by e-mail through their website at www.cpsc.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 Kimberly Praino at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division