CLA-2 R:C:M 958353 RFA
Mr. Rolf Fredner
Rolf Fredner, Inc.
63 Melrose Drive
New Rochelle, NY 10804-4609
RE: soapstone wood-burning stove; articles of stone; precious or
semiprecious stones; stoves; furniture; chapters 68, 71, 84,
and 94; Legal Note 1(d) to Chapter 68; Legal Note 1(a) to
Chapter 71; EN 71.16; HQ 955999; NY 811779, affirmed
Dear Mr. Fredner:
In a letter dated July 27, 1995, to the Area Director of
Customs, New York Seaport, you requested reconsideration of NY
811779, dated July 5, 1995, in which a soapstone wood-burning
stove was classified as an article of semiprecious stone under
subheading 7116.20.4000 of the Harmonized Tariff Schedule of the
United States (HTSUS). Your letter was referred to this office
for a response. In preparing this ruling we have also examined
the pamphlet submitted with your letter of September 18, 1995.
FACTS:
The pamphlet submitted describes the merchandise as the OCTO
model wood-burning stove which is constructed on its exterior and
interior of soapstone (steatite). The octagonal-shaped stove
is manufactured in a pre-fabricated kit form for assembly at the
site of installation (primarily in private residences). The door
on the front of the stove 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 for connection to a chimney.
According to the pamphlet, the soapstone wood-burning stove
is designed to utilize a powerful draft to create a hearty blaze
capable of generating very high temperatures. A good air supply
improves the combustion of the harmful gases and this enables the
soapstone stove to use 70-80% of the latent heat energy in wood.
The steatite in the stove retains heat and continues to radiate
warmth 8 to 10 hours after the final stoking. This is possible
because steatite has 3 times as much heat-retaining capability as
materials used in traditional solid fuel fires.
ISSUE:
Is the soapstone wood-burning stove classifiable as articles
of precious or semiprecious stones or as articles of stone, not
elsewhere specified, under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's). GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.
In NY 811779, dated July 5, 1995, the Area Director of
Customs, New York Seaport, held that the soapstone wood-burning
stove was classifiable under subheading 7116.20.40, HTSUS, which
provides for: "[a]rticles of natural or cultured pearls, precious
or semiprecious stones (natural, synthetic or reconstructed):
[o]f precious or semiprecious stones (natural, synthetic or
reconstructed): [o]ther: [o]f semiprecious stones (except rock
crystal): [o]ther. . . . "
You contend that the soapstone wood-burning stove should be
classified under subheading 6815.99.00, HTSUS, which provides
for: "[a]rticles of stone . . ., not elsewhere specified or
included: [o]ther articles: [o]ther: [t]alc, steatite and
soapstone, cut or sawed, or in blanks, crayons, cubes, disks or
other forms. . . ." You believe that this subheading is a more
appropriate provision because soapstone has no relevance to
semiprecious stone.
Both chapters 68 and 71, HTSUS, provide for articles made of
stone. However, the plain language of chapter 71, HTSUS, clearly
indicates that stone identified as "precious/semiprecious" for
tariff purposes, and articles made from it are classified in
chapter 71. Furthermore, Legal Note 1(d) to chapter 68, states
that "[t]his chapter does not cover: [a]rticles of chapter 71."
Therefore, if an article is made of semiprecious stone, it is to
be classified in chapter 71. See Legal Note 1(a) to chapter 71.
The tariff schedule is quite clear that classification of an
article in chapter 71, takes precedence over classification of an
article under chapter 68.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the HTSUS. While not legally binding, the ENs provide a
commentary on the scope of each heading of the HTSUS and are
generally indicative of the proper interpretation of these
headings. See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989).
The Annex to the ENs for chapter 71, pages 966-969, lists
soapstone (or steatite) as a precious or semiprecious stone. EN
71.16, pp. 963-964, states in pertinent part:
[t]his heading covers all articles (other than those
excluded by Notes 2(b) and 3 to this Chapter), wholly
of natural or cultured pearls, precious or semi-precious stones, or consisting partly of natural or
cultured pearls or precious or semi-precious stones,
but not containing precious metals or metals clad with
precious metal . . . [i]t thus includes: . . . (B)
[o]ther articles consisting wholly or partly of
precious or semi-precious stones; . . . Subject to
these conditions, the heading therefore covers. . .
goblets and cups (often in garnet); statuettes and
ornamental articles (e.g., of jade); mortars and
pestles (e.g., in agate); knife edges or bearings of
agate or other precious or semi-precious stones for
weighing apparatus; . . . agate rings for fishing rods,
paper-knives, ink-stands, paperweights, ashtrays (e.g.,
of agate or onyx).
In HQ 955999, dated June 2, 1994, Customs stated that
"[h]eading 7116, HTSUS, covers all articles of precious or
semiprecious stone. This heading does not distinguish between
the grade of stone but includes all types of precious or semi-precious stones not more specifically described by other parts of
the tariff." The subject wood-burning stove is made of steatite
which is included in the list of precious or semiprecious stones.
Because steatite is specifically mentioned, articles made of
steatite cannot be classified under chapter 68, HTSUS.
Therefore, we conclude that the soapstone wood-burning stove is
provided for in subheading 7116.20.40, HTSUS.
Classification of the merchandise under chapter 84 or 94,
HTSUS, as stoves or furniture, respectively, was considered.
However, section XVI, HTSUS, which covers chapter 84, states
that: "[t]his section does not cover: precious or semiprecious
stones (natural, synthetic or reconstructed) of headings 7102 to
7104, or articles wholly of such stones of heading 7116, except
unmounted worked sapphires and diamonds for styli . . . (emphasis
added)" See Legal Note 1(f) to section XVI. Chapter 94, which
provides for furniture, excludes all furniture made from articles
of chapter 71. See Legal Note 1(c) to chapter 94. Examination of
the entire structure of the HTSUS indicates a clear preference
that articles wholly or principally made of precious or
semiprecious stones, regardless of its function, are to be
classified in chapter 71, HTSUS.
HOLDING:
The soapstone wood-burning stove is classifiable under
subheading 7116.20.40, HTSUS, which provides for other articles
of semiprecious stones. The general, column one rate of duty is
18.9 percent ad valorem.
NY 811779, dated July 5, 1995, is affirmed.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division