CLA-2-36:OT:RR:E:NC:N2:237
Patrick T. Scott
L. E. Coopersmith, Inc.
434 Rozzi Place
South San Francisco, CA 94080
RE: The tariff classification of Gel Fuel from China.
Dear Mr. Scott:
In your letter dated February 22, 2011, on behalf of Bond Manufacturing, you requested a tariff classification ruling. You have provided a Material Safety Data Sheet for our review. A sample of the product was not submitted.
Bond Manufacturing intends to import two types of items, Standard Gel Fuel and Citronella Gel Fuel. Standard Gel Fuel consists of 24% Isopropyl Alcohol (CAS-67-63-0), 54% Ethyl Alcohol (CAS-64-17-5) and 22% Water. Citronella Gel Fuel consists of 24% Isopropyl Alcohol, 54% Ethyl Alcohol, 20% Water and 2% Citronella. The items are meant solely for out door use in fire bowls.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). In your letter, you suggested classification under subheading 2207.20.0010, HTSUS, which provides for undenatured ethyl alcohol of an alcoholic strength by volume of 80% volume or higher; ethyl alcohol and other spirits, of any strength. However, the EN to Heading 22.07 (2) (C) states: the heading does not cover solid or semi-solid fuels with a basis of alcohol (often sold as solidified alcohol) (heading 36.06).
The applicable subheading for the Gel Fuel 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 rate of duty will be 5%.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404 (hours of service: 8:30 a.m.-5:00 pm EST Monday-Friday), by Fax at (202) 554-5603 (available 24 hours a day), by e-mail to: [email protected] or by visiting their website at www.epa.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 Frank Cantone at (646) 733-3038.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division