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NY N010865

June 6, 2007



TARIFF NO.: 3606.90.8000

Ms. Cindy Johnson
Academy Ltd.
1800 N. Mason Rd.
Katy, TX 77449

RE: The tariff classification of a solid fuel handwarmer with a charcoal fuel stick from China.

Dear Ms. Johnson:

In your letter dated May 8, 2007 you requested a tariff classification ruling.

Your solid fuel handwarmer consists of a velvet covered metal case (approx. 11cm long x 8cm wide) that is lined with non-flammable fiberglass and contains a compressed charcoal fuel stick. To provide warmth, the fuel stick is lit with a match and secured inside the case by means of a hinged lid with a snap closure. The fuel stick burns inside the case and provides a constant supply of heat for up to 4 hours. The product is designed as a handwarmer for outdoor activities in cold weather. The fuel stick imparts the essential character of product.

Your quote sheet proposes a classification under subheading 2702.20.0000, HTSUS, which provides for agglomerated lignite (brown coal), a fuel intermediate between coal and peat that has been dehydrated, pulverized and agglomerated. However, your product is a prepared fuel based on charcoal that is more specifically described elsewhere in the tariff. Heading 3606, HTSUS, provides for: Articles of Combustible Materials.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are thus useful in ascertaining the classification of merchandise under the Harmonized System.

The ENs to Heading 36.06(II)(C), provide for: Articles of Combustible Materials: Solid or semi-solid fuels: Fuels with a basis of alcohol and containing such products as soap, gelatinous substances, cellulose derivatives, and other similar prepared fuels, in solid or semi-solid form. An example of a solid prepared fuel of this latter kind is a stick of powdered charcoal with very small proportions of sodium nitrate, as a combustion supporter, and carboxymethylcellulose as a binder, intended for burning slowly within a virtually airtight container which can be carried in clothing as a source of warmth.

The applicable subheading for the solid fuel handwarmer with a charcoal fuel stick will be 3606.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of combustible materials. The rate of duty will be 5 percent ad valorem.

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/.

Your product may be subject to the laws and regulations of the Consumer Product Safety Act. Import compliance information may be obtained by contacting the U.S. Consumer Product Safety Commission (CPSC) at 4330 East West Highway, Bethesda, MD 20814, telephone (301) 504-7912, or email: sect15@cpsc.gov.

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 the merchandise is imported. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038.


Robert B. Swierupski
Director, National Commodity

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