CLA-2-36:S:N:N1:119 879303

Mr. Wm. Ronald Kidd
K D International
P.O. Box 295
Bremerton, WA 98310

RE: The tariff classification of Firelighters from Ireland

Dear Mr. Kidd:

In your letter dated October 8, 1992, you requested a tariff classification ruling.

The firelighters to be imported are solid blocks consisting approximately of 15 percent water, 21 percent peat and 60 percent kerosene. They are used to start fires in fireplaces, wood stoves and barbecue grills.

The applicable subheading for the firelighters will be 3606.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for ferrocerium and other pyrophoric alloys in all forms; articles of combustible materials... other. The rate of duty 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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport