Mr. John Andre
Montana Campfire, LLC
2086 Highway 93, Suite 130
Victor, MT 59875
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of Lightnin’ Flame Firestarter. This product is exported to Canada from your company in Victor, Montana. Please note that the tariff classification of the Lightnin’ Flame Firestarter in the Two Gallon Decorative Tin format is addressed in a separate advance ruling.
This product is composed of dried wood shavings that have been mixed with petroleum distillates, and then packaged for sale in various containers. This is flammable material that is used to quickly ignite fires in fireplaces, woodstoves, barbecues and campfires, etc. The product is available in the following formats: the ‘Camper’s Special’, a three quart size in a waterproof plastic container; the ‘Backpacker’, which is a six count of two ounce sized emergency fire starters and two matches contained in a waterproof clamshell packaging; ‘Fire Cups’, a four and three quarter ounce size contained in a fold top cardboard container; and ‘Fire Bags’, a four ounce size contained in a paper bag.
Analysis and Justification
You have proposed that the Lightnin’ Flame Firestarter be classified in heading 44.01, which provides for “Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms”. However, Explanatory Note (a) to heading 44.01 specifically excludes from classification in this heading goods of “Wood and wood waste coated with resin or otherwise made up as firelighters” and refers to heading 36.06.
Heading 36.06 provides for articles of combustible materials that are specified in Legal Note 2 to Chapter 36. This Note states that the expression “articles of combustible materials” includes “(c) resin torches, firelighters and the like.” Explanatory Note (II)(D)(ii) to heading 36.06 explains that firelighters are products “which burn fiercely for a short time so that fuel (e.g., wood, coal, coke, fuel oil) is ignited. These articles may consist, for example, of urea-formaldehyde resins with the addition of kerosene and water, or of paper impregnated with mineral oil or paraffin wax.” The product at issue meets the description of a firelighter and is appropriately classified a good of heading 36.06.
Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.
General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.
The Lightnin’ Flame Firestarter in the ‘Camper’s Special’, ‘Backpacker’, ‘Fire Cups’ and ‘Fire Bags’ formats, is classified 3606.90.00.10 by application of General Interpretative Rule 1 to the Customs Tariff.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.
Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.
Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA’s Memorandum D11-11-3, Advance Rulings for Tariff Classification.
This advance ruling is considered reason to believe for the purposes of section 32.2 of the Customs Act and as described in Memorandum D22-1-1, Administrative Monetary Penalty System.
All D-Memoranda referenced in this letter may be accessed on the CBSA website.
Consent to the Public Release of the Advance Ruling
As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: