HS 360610 Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3
Quick Answer: Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 imported under HS 360610 enters the UK at 0.00%, the EU at 6.50% ad valorem, and the US duty-free under the MFN rate. This classification specifically covers small, portable fuel canisters designed for refilling lighters, such as butane or lighter fluid. Importers and customs brokers should be aware of these varying duty rates across major markets. CustomTariffs aggregates this data, highlighting the importance of accurate classification for cost-effective international trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3606100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3606100000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3606100000 | Free | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 360610 cover?
This subheading covers liquid or liquefied-gas fuels specifically packaged in containers designed for refilling cigarette lighters or similar devices. The key defining characteristic is the container's capacity, which must not exceed 300 cubic centimeters (cm³). This classification aligns with the World Customs Organization's Harmonized System Explanatory Notes for Heading 3606, which emphasizes the specific end-use and container type for these fuels, such as butane or isobutane mixtures. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the presentation of the fuel for direct use in lighters.
What falls outside HS 360610?
The following products are excluded from HS 360610: fuels in bulk containers not intended for refilling lighters, such as large canisters of propane for camping stoves; fuels for other ignition devices like torches or engines; and lighter fluid presented in non-refillable disposable lighters themselves. For instance, a 1-liter bottle of lighter fluid for general use would be classified under a different heading, likely within Chapter 27, and disposable lighters are typically classified under HS 9613. The critical distinction remains the container type and its intended capacity for lighter refilling.
What are common classification mistakes for HS 360610?
A common error is misinterpreting the container capacity limit of 300 cm³. Importers may mistakenly classify larger containers of lighter fluid, intended for industrial or multiple refills, under this subheading. Another mistake involves classifying the lighter itself, rather than the refill fuel. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. The specific presentation of the fuel in small, refill-oriented containers is paramount for this subheading.
How should importers classify products under HS 360610?
The correct procedure for classifying products under HS 360610 involves a two-step verification process. First, confirm that the product is indeed a liquid or liquefied-gas fuel. Second, meticulously examine the container to ensure it is specifically designed for refilling cigarette or similar lighters and that its capacity does not exceed 300 cm³. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the product's packaging and technical specifications to ensure accurate classification.
How is the duty calculated for products under HS 360610?
A 10-can pack of butane lighter refill fuel, each can containing 250 cm³ (total 2500 cm³), declared at a customs value of $25.00 USD, would attract a US duty of $1.25. This is calculated using the Most Favored Nation (MFN) rate of 5% ad valorem, applied to the declared customs value ($25.00 USD × 0.05 = $1.25). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 360610.0000.
Which trade agreements reduce duties for HS 360610?
Several free trade agreements may reduce the applicable duty rate for HS 360610, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries, such as Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement.
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FAQ
What are the typical import duty rates for HS code 360610, covering liquid or liquefied-gas fuels for lighters?
For HS code 360610, the Most Favored Nation (MFN) duty rate is 6.50% ad valorem. However, preferential rates may apply. For example, under the US-Mexico-Canada Agreement (USMCA), goods originating from Canada or Mexico may be eligible for a 0.00% duty rate. Always consult the latest tariff schedule for the importing country and verify the country of origin to determine applicable duties.
What specific criteria must be met for fuels to be classified under HS 360610?
To be classified under HS 360610, the liquid or liquefied-gas fuels must meet two primary criteria: 1) They must be in containers specifically designed for filling or refilling cigarette or similar lighters. 2) The capacity of these containers must not exceed 300 cubic centimeters (cm³). Fuels not meeting both these conditions, such as bulk industrial fuels or fuels in larger containers, would be classified under different HS codes.
What documentation is typically required when importing goods under HS code 360610?
Standard import documentation for HS 360610 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a certificate of origin is often required to claim preferential duty rates under trade agreements. Depending on the importing country's regulations and the nature of the fuel, additional safety data sheets (SDS) or specific permits related to hazardous materials might be necessary.
How is the import duty for HS 360610 calculated, and can you provide an example?
The duty for HS 360610 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if a shipment of lighter fuel containers valued at $10,000 is imported into the U.S. and subject to the MFN duty rate of 6.50%, the import duty would be calculated as: $10,000 (value) × 0.065 (duty rate) = $650.00. Some countries may also have specific excise taxes or other fees applied to such products.
Are there specific trade agreements that commonly provide duty-free entry for HS 360610?
Yes, trade agreements can significantly impact duty rates for HS 360610. For example, under the USMCA, goods of Canadian or Mexican origin are often eligible for duty-free entry (0.00%). Similarly, agreements like the Generalized System of Preferences (GSP) might offer reduced or zero duties for goods from eligible developing countries. Importers must ensure they have the necessary proof of origin to substantiate claims for preferential treatment under any applicable trade agreement.