The tariff classification of a spark lighter from China.

NY 896275 April 7, 1994 CLA-2-73:S:N:N3:115 896275 CATEGORY: Classification TARIFF NO.: 7326.20.0050 Mr. William H. Scharr, Jr. Foundry Casting Sales P.O. Box 450 Pilgrim Gardens, PA 19026 RE: The tariff classification of a spark lighter from China. Dear Mr. Scharr: In your letter dated March 22, 1994, you requested a tariff classification ruling. The subject item is a spark lighter. It will be used in plumbing, by painters, for barbecue ignition and for welders to light their torches. The commodity is made from a steel wire frame and cup. A flint will be added to the frame and the cup after importation. The applicable subheading for the spark lighter will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The duty rate will be 5.7% ad valorem. 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