CLA-2-71:S:N:N6:344 811779

Mr. Rolf Fredner
Rolf Fredner, Inc.
63 Melrose Drive
New Rochelle, New York 10804-4609
.

RE: The tariff classification of a soapstone wood-burning stove from Norway.

Dear Mr. Fredner:

In your letter dated June 14, 1995, you requested a tariff classification ruling.

You have not submitted a sample, however, you have provided us with descriptive literature. The article at issue is the OCTO model wood-burning stove which is constructed on its exterior and interior of soapstone (steatite). The stove is manufactured in a pre-fabricated kit form for assembly at the site of installation (usually private homes). The door is made of either brass, steel or a combination of brass and glass. A stove extraction pipe made of steel is included with the kit. Assembly of the octagonally-shaped stove requires no screws, pins nor adhesives.

The applicable subheading for the OCTO soapstone wood-burning stove will be 7116.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of...semiprecious stones (except rock crystal): Other. The rate of duty will be 18.9% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport