OT:RR:CTF:CPMM H306789 KSG
Laurel T. Scapicchio
BJ’s Wholesale Club, Inc.
25 Research Drive
P.O. Box 5230
Westborough, MA 01581
Thurmon Bone
Trade Product Compliance Specialist
Pier 1 Imports (U.S.), Inc.
100 Pier 1 Place, Level 11
Fort Worth, Texas 76102
Joy Semenuk
LG Sourcing, Inc.
P.O. Box 1000
Mail Code 4EIM
Mooresville, NC 28115
RE: Revocation of NY N053402, NY N301170 and NY N301060; proposed modification of NY N264651; tariff classification of fire pits
Dear Ms. Scapicchio, Ms. Semenuk and Mr. Bone:
This letter is in reference to New York Ruling Letters (NY) N053402, dated March 16, 2009, NY N301170, dated November 1, 2018, NY N264651, dated June 3, 2015, and NY N301060, dated October 13, 2018, regarding the tariff classification of certain fire pits under the Harmonized Tariff Schedule of the United States (HTSUS).
In NY N053402 and NY N301060, the fire pits were classified in subheading 9403.20.0050, HTSUS, as metal furniture. In NY N301170 and in NY N264651, the fire pits were classified in subheading 9403.89.6015 as furniture of other materials.
We have reviewed NY N053402, NY N301170, NY N264651, and NY N301060; and determined that the reasoning is in error. Accordingly, for the reasons set forth below, CBP is revoking NY N053402, NY N301170, and NY N301060 and modifying NY N264651.
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, notice proposing to revoke NY N304224, NY N301170, and NY N301060 and modify NY N264651 was published on May 19, 2021, in Volume 55, Number 19 of the Customs Bulletin. A letter was received in response to this notice that declined to comment on the proposed revocation.
FACTS:
The 44 inch in diameter round fire pit the subject of NY N053402 is primarily constructed of steel. It includes 4 steel benches. It has a six-inch rim and includes a cover for the fire pit and a poker tool.
The 34.65 inch by 34.65-inch gas-powered fire pit the subject of NY N301170 is made of glass fiber reinforced concrete and has an 11-inch rim. It has a fire burner center insert that contains lava rocks and a space to conceal a 20 lb. propane tank.
There are three fire pits that are the subject of NY N264651: a faux stone fire pit, a square fire pit and a faux stump fire pit. We are not addressing the classification of the faux stump fire pit. The faux stone fire pit is 29 inches by 29 inches and has a five-inch rim. The base is made of natural stone powder mixture of marble, quartz, and silica with a cement binder containing fiberglass. Lastly, the square fire pit measures 32 inches by 32 inches and has a six-inch rim composed of a natural stone powder mixture.
The 36 inch in diameter wood-burning fire pit the subject of NY N301060 is composed of aluminum and steel. The surface has a six-inch ceramic tiled surface rim surrounding the wood-burning fire pit. It also includes a cover for the fire pit, a steel grate, and a poker tool.
ISSUE:
Whether the fire pits described above are properly classified according to their constituent material or as furniture in heading 9403, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply unless the context otherwise requires.
The HTSUS headings under consideration are the following:
7321 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel: Other appliances
9403 Other furniture and parts thereof:
The articles classified in heading 9403, HTSUS, in NY N053402 include 4 steel benches, a poker tool and cover along with a firepit. The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set its essential character. The firepit, steel benches, poker tool and cover consist of multiple items classifiable under separate headings and the components carry out a specific activity, that of sitting in warmth. They are imported and packaged together for retail sale. Therefore, the components of the firepit, steel benches, poker tool and cover meet the definition of the term “goods put up in sets for retail sale.”
NY N053402, NY N301060, NY N264651 and NY 301170 involve the classification of fire pits that are a source of heat and have a rim of between 5 inches and 11 inches around the outer area. The presence of the rim of at least 5 inches was the basis of the determination that these fire pits were furniture. While the rim could be used to place a drinking glass and possibly small dinnerware, the utilitarian and primary purpose of these articles is to provide a heat source, not to be used as a table. We note that all the fire pits are made of heat resistant materials. One would not sit down and use these fire pits as a place to put a glass or plate if there was no desire for the heat source. These fire pits, as described above, are not interchangeable with a table and are not primarily designed to function as a table to place dinner plates and comfortably dine. Therefore, they are distinguishable from outdoor dining furniture.
In contrast to the above cases, in NY N301062, dated October 30, 2018, CBP classified an outdoor 8-piece dining set (includes 6 aluminum chairs) with a lava rock insert in heading 9403, HTSUS, as furniture. The tabletop surface provided between 14.8" and 16.57" area in which to place dinnerware and had a lava rock insert in the center. The lava rock insert provided visual appeal to outdoor dining. The primary function of the article was to provide a dining surface and a place to sit while dining. This article was properly classified in heading 9403, HTSUS, because it was a dining set with an accessory feature of the lava rock insert. It would be functional as an outdoor dining table without the lava rock heat source, which was a secondary feature of the article.
The outdoor dining set the subject of NY N301062 is distinguishable from the four cases that are the subject of this ruling letter (NY N053402, NY N301170, NY N264651 and NY N301060), because these four cases involve fire pits whose primary function is as a heat source; they merely have a rim of between five and 11 inches which can be used to place small items. The mere presence of a rim does not transform the fire pits in those four NY rulings into tables. Accordingly, the fire pits described in NY N053402, NY N301170, NY N264651 and NY N301060 are not properly classified in heading 9403, HTSUS, as furniture. Pursuant to GRI 1, the fire pits are classified according to the constituent material of their outer body.
Accordingly, the fire pits in NY N053402 and NY N301060 are classified in subheading 7321.81.50, HTSUS as a heat source of iron or steel. The faux stone fire pit, and square fire pit in NY N264651 and the concrete fiberglass reinforced fire pit in NY N301170 are classified with the faux stump fire pit in subheading 6810.99.00, HTSUS.
HOLDING:
By application of GRI’s 1 and 6, the fire pits in NY N053402 and NY N301060 are classified in subheading 7321.81.50, HTSUS as a heat source of iron or steel. The faux stone fire pit and square fire pit in NY N264651 are classified in subheading 6810.99.00, HTSUS. The column one, general rate of duty for the fire pits in NY N053402 and NY N301060 is Free.
The fire pits in NY N264651 and NY N301170 are classified in heading 6810 and specifically subheading 6810.99.00, HTSUS. The column one, general rate of duty is Free.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided for at www.usitc.gov.
EFFECT ON OTHER RULINGS:
NY N053402, NY N301170, and NY N301060 are revoked and NY N264651 is modified.
Sincerely,
Allyson Mattanah for
Craig T. Clark, Director
Commercial and Trade Facilitation Division