The tariff classification of a wax and wood fire starter with a pinecone from China

NY K86265 June 21, 2004 CLA-2-44:RR:NC:2:230 K86265 CATEGORY: Classification TARIFF NO.: 4401.30.2000 Mr. Joel G. McClure Restoration Hardware 15 Koch Road, Suite J Corte Madera, CA 94925 RE: The tariff classification of a wax and wood fire starter with a pinecone from China Dear Mr. McClure: In your letter dated May 19, 2004 you requested a tariff classification ruling. The ruling was requested on a product referred to as a “pinecone fire-starter”, item number 2202-0132. A sample of the product was submitted for our review. The sample consists of a natural pinecone embedded on top of a block made of composition wax containing wood particles. The wax block is in a round cup shaped form measuring approximately 3” in diameter and 1-1/2” high. The wax is composed of palm oil and paraffin. A significant amount of wood particles and a wick are embedded in the wax. The purpose of the product is to ignite firewood in a fireplace. The applicable subheading for the “pinecone fire-starter”, item # 2202-0132, will be 4401.30.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for artificial fire logs, composed of wax and sawdust, with or without added materials. The rate of duty will be free. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division