The tariff classification of a firelighter from Brazil

NY 888262 July 22, 1993 CLA-2-36:S:N:N3:119 888262 CATEGORY: Classification TARIFF NO.: 3606.90.6000 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