N013872 N0 Ruling Active

The tariff classification of a pocket warmer from Taiwan

Issued July 23, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8587

Headings: 7326

Product description

The merchandise is a pocket warmer that will be used by outdoor enthusiasts during cold weather. It is a chrome-plated steel holder that contains platinum sponge and cotton. The pocket warmer will produce flameless radiant heat when it is filled with pure lighter oil or stain removing oil and then ignited. It measures approximately 4 inches high by 2-3/4 inches wide by 5/8 inch thick, and weighs 2.44 ounces. A fitted drawstring bag and a plastic oil dispenser for filling the pocket warmer are included. Information provided by your office indicates that the weight of the steel exceeds the weight of the platinum present in the article.

CBP rationale

The applicable subheading for the pocket warmer will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other.

Full text

N013872 July 23, 2007 CLA-2-73:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. Heidar Nuristani Central Purchasing, LLC. 3491 Mission Oaks Boulevard Camarillo, CA 93012 RE: The tariff classification of a pocket warmer from Taiwan Dear Mr. Nuristani: In your letter dated July 6, 2007, you requested a tariff classification ruling. The merchandise is a pocket warmer that will be used by outdoor enthusiasts during cold weather. It is a chrome-plated steel holder that contains platinum sponge and cotton. The pocket warmer will produce flameless radiant heat when it is filled with pure lighter oil or stain removing oil and then ignited. It measures approximately 4 inches high by 2-3/4 inches wide by 5/8 inch thick, and weighs 2.44 ounces. A fitted drawstring bag and a plastic oil dispenser for filling the pocket warmer are included. Information provided by your office indicates that the weight of the steel exceeds the weight of the platinum present in the article. The applicable subheading for the pocket warmer will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other. The rate of duty will be 2.9 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/. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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