CLA-2-36:S:N:N3:119 888262
Mr. Gerard Belilty
GSB, Inc.
618 U.S. Highway 1, #307
North Palm Beach, Florida 33408
RE: The tariff classification of a firelighter from Brazil
Dear Mr. Belilty:
In your letter dated July 13, 1993, you requested a tariff
classification ruling.
The item for which you request a classification is a firelighter in the
form of a tablet. The tablet is called FITS, and it is a natural lighter
for barbecues and fireplaces. It is made with 92 percent solidified,
denatured sugar-cane alcohol, stabilizer, coloring, and food scent. It is
non-toxic, and it is made in Brazil. A sample and descriptive literature
were submitted.
The applicable subheading for the firelighter 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 duty rate will be 5 percent ad valorem.
The General System of Preferences (GSP) expired at midnight July 4,
1993. There is the possibility that legislation will be enacted that will
renew GSP retroactively to its date of expiration. In the event that this
occurs, articles classifiable under subheading 3606.90.6000, HTS, which are
products of Brazil, would be entitled to duty-free treatment under GSP upon
compliance with all applicable regulations.
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