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NY 878000



October 14, 1992

CLA-2-73:S:N:N1:113 878000

CATEGORY: CLASSIFICATION

TARIFF NO.: 7321.13.0040; 3606.90.6000

Mr. Ed Baker
A. N. Deringer and Company
30 West Service Road
Champlain, NY 12919-9703

RE: The tariff classification of barbecue articles from Canada

Dear Mr. Baker:

In your letter dated September 2, 1992, on behalf of International Marketing Services, you requested a tariff classification ruling.

The merchandise consists of two separate items, a disposable barbecue and a box of fire starters. The disposable barbecue consists of an aluminum pan containing charcoal, a steel grill, a steel stand, a wood stick and two fire-starter sticks. Steel is the base metal predominating by weight.

The fire starters are blocks of combustible materials (paraffin wax, kerosene and sawdust). They are designed to burn long enough to light charcoal.

The applicable subheading for the disposable barbecue will be 7321.13.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for barbecues, of iron or steel, cooking appliances for solid fuel, portable, other. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the fire starters will be 3606.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of combustible materials, other. The rate of duty will be 5 percent ad valorem.

Goods classifiable under subheading 7321.13.0040, HTS, which have originated in the territory of Canada, will be entitled to a 2.5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 3606.90.6000, HTS, which have originated in the territory of Canada, will be entitled to a 1 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) 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

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