HQ 083315
April 24 1989
CLA 2 CO:R:C:G 083315 SS
TARIFF NO: 2702.20.00, 4402.00.00
Mr. Peter Buck Feller, Esq.
McKenna, Conner & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005
RE: Tariff classification of briquets used as fuel for outdoor cooking.
Dear Mr. Feller:
This is in response to your letter dated January 6, 1989, on behalf of Kingsford Products Company, requesting a tariff classification ruling under the Harmonized Tariff Schedule of the
United States (HTSUS) for charcoal briquets.
FACTS:
The merchandise under consideration are briquets used for outdoor cooking. They are imported in retail bags of approximately 4, 8, and 15 pounds each. The composition of the
briquets is as follows:
Component $ Cost Per Bag % Weight Per Bag
Lignite .068 55.27%
Wood Charcoal .060 22.58%
Naptha .078 10.64%
Sawdust .004 3.66%
Nitrate .004 .86%
Binder .023 6.99%
ISSUE:
Whether briquets consisting of lignite, wood charcoal and other materials are properly classifiable as lignite, under subheading 2702.20.00, HTSUS, or as wood charcoal, under heading 4402.00.00 HTSUS.
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LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States is in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined first in accordance with the terms of the headings and any relative section or chapter notes. Articles which consist of two or more materials which cannot be classified
pursuant to GRI 1 will be classified pursuant to GRI 3.
Insofar that the classification question of the instant case cannot be resolved under GRI 3(a), reference must be made to GRI 3(b). GRI 3(b) provides that goods consisting of different
materials "shall be classified as if they consisted of the material . . . which gives them their essential character, insofar as this criterion is applicable." The Explanatory Notes,
which constitute the official interpretation of the HTSUS at the international level, state for GRI 3(b) that:
"/t/he factor which determines essential character will vary
as between different kinds of goods. It may, for example,
be determined by the nature of the material or component,
its bulk, quantity, weight or value, or by the role of a
constituent material in relation to the use of the goods."
In this case, the subject merchandise is composed of mixed or combined materials. Based on their relative cost, weight and bulk, the naptha, sawdust, nitrate and binder components can be
excluded from consideration as imparting "essential character" to the merchandise in issue. On the other hand, the lignite, classifiable under subheading 2702.20.00, HTSUS, and the wood
charcoal, classifiable under heading 4402.00.00, HTSUS, both contribute and impart to this merchandise characteristics which render it suitable for use as outdoor cooking fuel.
In determining the component which imparts the essential character to the import in issue, it is noted that although the lignite has greater weight per bag of merchandise, the value of
the wood charcoal is significantly greater than the value of the lignite. Also, both the lignite and the wood charcoal serve as fuel components for the subject merchandise. Therefore, based on
these considerations, neither component can be said to determine the essential character of this merchandise.
When a classification question cannot be resolved by the application of GRI 3(a) or GRI 3(b), then by virtue of GRI 3(c), the goods are classified under the heading which occurs last in
numerical order among those which equally merit consideration.
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In this instance, heading 4402.00.00, HTSUS, which provides for wood charcoal, and subheading 2702.20.00, HTSUS, which provides for agglomerated lignite, equally merit consideration. Since heading 4402.00.00 is the heading which occurs numerically last, the subject merchandise is properly classifiable under this heading.
HOLDING:
The subject merchandise, briquets used for outdoor cooking fuel, is properly classifiable under the tariff provision for wood charcoal, heading 4402.00.00, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division