CLA-2-36:RR:NC:2:236 85437
Mr. Juan Cienfuegos
14417 Import Road
Laredo, TX 78045
RE: The tariff classification of Quik Fire/Redi Fire from Mexico
Dear Mr. Cienfuegos:
In your letter dated March 2, 1998, on behalf of your client Cerasol Decoproducts S.A. de C.V., you requested a tariff classification ruling.
The sample submitted, Quik Fire/Redi Fire, is a metal bucket filled with a product that may vary in composition from 50% to 80% paraffin, 15% to 40% combustible cellulose filler (chips and carton)and 5% to 15% mineral spirits (combustible hydrocarbon napthenic solvent). Quik Fire/Redi Fire will be imported put up for retail sale for use as a portable ready to use campfire, fireplace burner, or cooker.
You propose classification of this product under item 7321.82.0050 of the Harmonized Tariff Schedule of the United States,(HTS). However, the merchandise consists of a common household bucket containing flammable material. Customs classifies merchandise by class or kind. The particular use of this product as a heating device is considered a fugitive use, not one usual to the class or kind of merchandise known as buckets. The merchandise is a composite good, the essential character of which is that of the contents of the bucket.
The applicable subheading for Quik Fire/Redi Fire will be 3606.90.8000, HTS, 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 general rate of duty will be 5% percent ad valorem.
Articles classifiable under subheading 3606.90.80000 HTS, which are products of Mexico, are entitled to duty free treatment under the North American Free Trade Agreement upon compliance with all applicable regulations.
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
V. Gualario at 212-466-5744.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division