CLA-2-94:OT:RR:E:NC:N2:233
Ms. Joy Semenuk
LG Sourcing, Inc.
P.O. Box 1000
Mail Code 4EIM
Mooresville, NC 28115
RE: The tariff classification of an outdoor fire pit from China.
Dear Ms. Semenuk:
In your letter dated March 2, 2009, you requested a tariff classification ruling.
Photographs and description have been provided for an outdoor fire pit, style number 61664. The fire pit will include several components making up a set that will be packaged and shipped together. The fire pit table is made of steel and measures 44 inches in diameter and 25.98 inches in height. The rim is about 6 inches deep allowing placement of cup, plate or other dining item. The set also includes a steel mesh cover for the pit; four steel mesh stools each measuring 28.15 inches wide and 15.75 inches high; one steel poker tool and one cover composed of plastic sheeting. The fire pit is designed to stand on the ground in an outdoor setting.
The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Because the subject fire pit is a set for tariff purposes, and the headings or subheadings under which the various components could be classified refer to only part of the components in the set, we turn to GRI 3(b) to classify the merchandise. GRI 3(b) states, in part, that goods put up in sets for retail sale shall be classified as if consisting of the component that gives them their essential character. In other words, when presented put up together for retail sale, each component of a set will be dutiable at the rate accorded to the component of the set that imparts the essential character.
"Essential character" is the attribute which strongly marks or serves to distinguish what an article, or set, is. In considering all the factors that help determine a finding of essential character, we have concluded that in the case of the fire pit, it is the fire pit table which provides the set with its essential character.
The applicable subheading for the outdoor fire pit will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture, Household: Other.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division