us-cbp-cross-rulings-hq-087693•HQ 087693: Piezoelectric igniter; Heading 9613; Explanatory Note96.13(2); Explanatory Note 96.13; Subheading 9613.80.20; NipponKogaku (USA), Inc. v. United States; C.J. Tower & Sons v. UnitedStates; lighter.
HQ 087693: Piezoelectric igniter; Heading 9613; Explanatory Note96.13(2); Explanatory Note 96.13; Subheading 9613.80.20; NipponKogaku (USA), Inc. v. United States; C.J. Tower & Sons v. UnitedStates; lighter.
us-cbp-cross-rulings-hq-087693HQ 087693: Piezoelectric igniter; Heading 9613; Explanatory Note96.13(2); Explanatory Note 96.13; Subheading 9613.80.20; NipponKogaku (USA), Inc. v. United States; C.J. Tower & Sons v. UnitedStates; lighter.Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 087693
November 13, 1990
CLA-2 CO:R:C:G 087693 AJS
CATEGORY: Classification
TARIFF NO.: 9613.80.20
Mr. Mark Ota
NGK Spark Plugs (USA) Inc.
1200 Business Center
Suite 300
Mt. Prospect, IL 60056
RE: Piezoelectric igniter; Heading 9613; Explanatory Note
96.13(2); Explanatory Note 96.13; Subheading 9613.80.20; Nippon
Kogaku (USA), Inc. v. United States; C.J. Tower & Sons v. United
States; lighter.
Dear Mr. Ota:
In a letter dated July 23, 1990, Meiko America, Inc.
requested a tariff classification for the "piezoelectric igniter"
on your behalf. Their request was forwarded to this office for
reply.
FACTS:
The article at issue is a "piezoelectric igniter" which is
used as a gas ignition device. It operates on the principle of
piezoelectricity. When the red button is depressed on the
igniter, a flow of electric current is generated which produces a
spark. This spark is used to ignite a flame on devices such as
outdoor gas grills and heaters.
ISSUE:
What is the proper tariff classification of the igniter in
question within the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
LAW AND ANALYSIS:
Heading 9613, HTSUSA, provides for "[c]igarette lighters and
other lighters, whether or not mechanical or electrical, and
-2-
parts thereof . . ." This heading includes electrical lighters
in which current from the mains or a battery produce a spark.
Explanatory Note (EN) 96.13(2). The lighters classified in this
heading may be designed for fitting to gas stoves, etc. EN
96.13. The igniter at issue is operated by the depression of a
button, which generates a flow of electric current that then
produces a spark. The igniters are fitted in an outdoor grill
or heater so that the spark will light a gas flame. Accordingly,
the igniter at issue satisfies the terms of this heading. More
specifically, the igniter is provided for within subheading
9613.80.20, HTSUSA, as an electrical lighter.
This conclusion is also supported by the common meaning of
the term lighter. Tariff terms are construed in accordance with
their common and commercial meaning. Nippon Kogaku (USA), Inc.
v. United States, 69 CCPA 89, 673 F.2d 380 (1982). The common
meaning of a tariff term may be determined by consulting
dictionaries, lexicons, scientific authorities and other reliable
sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673
F.2d 1268 (1982). A "lighter" is described as "[o]ne that
ignites something." Webster's II New Riverside University
Dictionary, (1984). In addition, a "lighter" is described as
"[o]ne who or that which lights or ignites." The Random House
Dictionary of the English Language, (unabridged edition 1983).
Furthermore, a "lighter" is described as "[a] device for lighting
a fire." Webster's Third New International Dictionary,
(unabridged 1986). The article at issue ignites a gas flame by
the use of a spark. This type of device satisfies the common
meaning of the term "lighter".
HOLDING:
The igniter in question is properly classifiable within
subheading 9613.80.20, HTSUSA, which provides for "[o]ther
lighters: [e]lectrical.", currently dutiable at the rate of 3.9
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
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