CLA-2 RR:TC:MM 960193 JAS
Mr. Rolf Fredner
Rolf Fredner, Inc.
63 Melrose Drive
New Rochelle, NY 10804-4609
RE: NY 811779, HQ 958353 Revoked; Wood-Burning Stove for Heating
and Cooking; Unassembled Articles Made of Cut Natural Stones; Soapstone, Worked Monumental or Building Stone, Fireplace Kit; Articles of Semiprecious Stones, Subheading 7116.20.40; Chapter 68, Note 1(d), Note 2; Chapter 71,
Note 1
Dear Mr. Fredner:
In NY 811779, dated July 5, 1995, the Area Director of
Customs, New York Seaport, determined that a wood-burning stove
of soapstone (steatite) was classifiable in subheading
7116.20.40, Harmonized Tariff Schedule of the United States
(HTSUS), as an article of semiprecious stones. This ruling was
affirmed by HQ 958353, dated November 2, 1995.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed revocation of NY 811779 and HQ 958353 was
published on March 19, 1997, in the Customs Bulletin, Volume 31,
Number 12.
FACTS:
The articles under consideration are the OCTO model wood-burning fireplaces of the type used in the home, the exterior and
interior of which are of soapstone (steatite). They are shipped
unassembled, in kit form, and consist of cut-to-shape pieces of
natural stone, wrought iron and glass fire chamber door, grate,
ashpan, gauge, and metal clips. The stone blocks are of a talc-based mineral known commercially as steatite or soapstone. The - 2 -
literature states that, in addition to providing a soft gray
color and pleasing luster, soapstone is easily customized into a
variety of designs and absorbs, retains and radiates heat as well
or better than ordinary masonry brick.
The provisions under consideration are as follows:
6802 Worked monumental or building stone...and articles thereof...:
Other:
6802.99.00 Other stone...6.5 percent ad valorem
* * * *
7116.20 Articles Of precious or semiprecious stones:
Other:
Of precious or semiprecious stones (except rock crystal):
7116.20.40 Other...16.8 percent ad valorem
ISSUE:
Whether a fireplace or stove of soapstone, base metal and
glass is a good of heading 7116.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
The Harmonized Commodity Description And Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding on the
contracting parties, and therefore not dispositive, the ENs
provide a commentary on the scope of each heading of the - 3 -
Harmonized System and are thus useful in ascertaining the
classification of merchandise under the System. Customs believes
the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg.
35127, 35128 (Aug. 23, 1989).
Subject to certain exceptions not relevant here, all
articles consisting wholly or partly of semiprecious stones
(natural, synthetic or reconstructed) are to be classified in
Chapter 71. See Chapter 71, Note 1, HTSUS. Soapstone or
steatite, which are commercial designations for the mineral talc,
are listed in the Annex to the Explanatory Notes for Chapter 71
and, therefore, are considered semiprecious stones of that
chapter. Chapter 68 does not cover articles of Chapter 71. See
Chapter 68, Note 1(d), HTSUS. Therefore, Customs reasoned that
if soapstone (steatite) wood-burning stoves are provided for in
heading 7116, or in any other heading of chapter 71, they must be
classified there, and cannot be classified in heading 6802.
However, the expression "worked monumental or building stone" for
purposes of heading 6802 includes steatite, among other types of
natural stone. See Chapter 68, Note 2, HTSUS. Thus, heading
6802 provides, among other things, for worked monumental or
building stone of steatite.
It is now our opinion that if a natural stone of steatite or
soapstone qualifies as a worked monumental or building stone of
that mineral, it is not excluded from Chapter 68. In this
regard, relevant ENs for heading 6802 state, in part at p. 897,
that the heading covers stone which has been further processed
than mere shaping into blocks, sheets or slabs by splitting,
roughly cutting or squaring, or squaring by sawing. The heading
thus covers stone in the forms produced by the stone-mason,
sculptor, etc.; for example, stone of any shape, whether or not
in the form of finished articles, which has been bossed (i.e.,
given a "rock faced" finish by smoothing along the edges while
leaving rough protuberant faces), dressed with the pick, bushing
hammer, or chisel, etc., furrowed with the drag-comb, etc.,
planed, sand dressed, ground, polished, chamfered, moulded,
turned, ornamented, carved, etc.
In this case, the wood-burning stoves in issue are imported
unassembled, in kit form, and consist in the main of individual
pieces of soapstone of different sizes designed to be assembled
together to create the exterior and interior configuration, but
in any event processed as described in the cited ENs.
Accordingly, the merchandise is described by heading 6802.
- 4 -
HOLDING:
Under the authority of GRI 1, the OCTO model wood-burning
fireplaces and stoves are provided for in heading 6802. They are
classifiable in subheading 6802.99.00, HTSUS. NY 811779, dated
July 5, 1995, and HQ 958353, dated November 2, 1995, are revoked.
In accordance with 19 U.S.C. 1625(c)(1), this ruling will
become effective 60 days after its publication in the Customs
Bulletin. Publication of rulings or decisions pursuant to 19
U.S.C. 1625(c)(1) does not constitute a change of practice or
position in accordance with section 177.10(c)(1), Customs
Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division