CLA-2-CO:R:C:F 952535K
TARIFF No.: 2704.00.0050
District Director of Customs
U.S. Customs Service
P.O. Box 610
Pembina, North Dakota 58271
RE: Internal Advice Request No. 17/92; Charcoal Briquettes
Dear Sir:
This is in response to your memorandum dated March 10, 1992,
which forwarded a request for Internal Advice from Mc Kenna &
Cuneo, attorneys at law, dated March 4, 1992, on behalf of
Kingsford Products Company concerning the classification of
certain charcoal briquettes.
FACTS:
Match Light and Bar-B-Q Bag of briquettes consist of a
mixture of lignite char, a petroleum product, and other
ingredients. The briquettes are in retail bags and are used as
fuel for outdoor cooking.
ISSUE:
The issue is whether Rule 1 or Rule 3(b) of the General
Rules of Interpretation (GRIs), Harmonized Tariff Schedule of the
United States (HTSUS), governs the classification of the
briquettes.
LAW AND ANALYSIS:
The classification of imported merchandise under the HTSUS
is governed by the principles set forth in the GRIs. GRI 1
requires that classification be determined first according to the
terms of the headings of the tariff schedule and any relative
section and chapter notes and, unless otherwise required,
according to the remaining GRIs, taken in their appropriate
order. The Explanatory Notes (ENs) to the Harmonized Commodity
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Description and Coding System, which represent the official
interpretation of the tariff at the international level,
facilitate classification under HTSUS by offering guidance in
understanding the scope of the headings and the GRIs.
It is the position of the inquirer that the classification
of the briquettes is governed by application of GRI 3(b) and that
since the lignite char gives the merchandise its essential
character, the briquettes are classifiable under heading
2704.00.0005, HTSUS, for coke and semicoke of coal, of lignite,
commercially suitable for use as fuel, in briquettes, free of
duty. We agree with classification in heading 2704 but we are of
the opinion that GRI 1 governs the classification of the
merchandise.
It appears this product when analyzed by weight and value is
shown to be principally lignite char with the balance being
petroleum based ignitor, binders and miscellaneous substances.
The product is described by heading 2704, namely, "Coke and
semicoke of coal, of lignite or of peat, whether or not
agglomerated; retort carbon." It is more particularly described
in subheading 2704.00.0050 as other than coke or semicoke of
coal. We reach this GRI 1 classification with the aid of GRI
2(b) which states that "any reference in a heading to a material
or substance [in this case, "semicoke...of lignite"] shall be
taken to include a reference to mixtures or combinations of that
material or substance with other materials or substances. Any
reference to goods of a given material or substance shall be
taken to include a reference to goods consisting wholly or partly
of such material or substance."
We understand, therefore, heading 2704 not to be restricted
to chemically or physically pure retorted lignite, but, rather to
be broad enough to encompass the complementary materials and
substances agglomerated in this briquette. Explanatory Note XII
to GRI 2(b) indicates that the extension of the heading to
include mixtures "does not...widen the heading so as to cover
goods which cannot be regarded, as required under Rule 1, as
answering the description of the heading...." This would happen
"where the addition of another material or substance deprives the
goods of the character of the goods of the kind mentioned in the
heading." We therefore confirm the choice of heading 2704
because in our judgment the addition of the other materials or
substances does not deprive the briquettes of the character of
retorted or char lignite.
HOLDING:
Briquettes, consisting of a mixture of lignite char, a
petroleum product, and other ingredients, are classified under
subheading 2704.00.0050, HTSUS, free of duty.
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A copy of this decision should be provided to the internal
advice requester no later than 60 days from the date of this
letter. On that date the Office of Regulations and Rulings will
take steps to make the decision available to Customs personnel
via the Customs Rulings Module in ACS and the public via the
Diskette Subscription Service, Freedom of Information Act and
other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division