CLA-2-94:OT:RR:NC:N4:433
Thurmon Bone
Trade Product Compliance Specialist
Pier 1 Imports (U.S.), Inc.
100 Pier 1 Place, Level 11
Fort Worth, Texas 76102
RE: The tariff classification of fire pits from China.
Dear Mr. Bone:
In your letter dated May 12. 2015, you requested a tariff classification ruling. Photographs and descriptive literature were provided for three styles of fire pits.
The “Faux Stone Fire Pit” (VIN: DC-MG01421) is a moveable fire pit designed to stand on the ground in an outdoor setting. The dimensions of the fire pit are 29 inches in length by 29 inches in width by 23 inches in height. The fire pit weighs 68 pounds. The base is composed of a natural stone powder mixture of marble, quartz and silica with a cement binder containing fiberglass, and the rim has a depth of approximately 5-inches, which allows for placement of cups/glasses, small plates and other small dining items. The rim of the fire pit acts as a tabletop forming a fire pit table. Company provided information indicates that the material breakdown by weight is 50% stone powder and 50% iron. This item includes an iron mesh cover for the fire pit table and one steel poker tool.
The “Faux Stump Fire Pit” (VIN: DC-MG01425) is a moveable fire pit designed to stand on the ground in an outdoor setting. The dimensions of the fire pit are 28 inches on length by 28 inches in width by 21 inches in height. The fire pit weighs 48 pounds. The base is composed of a natural stone powder mixture of marble, quartz and silica with a cement binder containing fiberglass, and the rim has a depth of approximately 2-inches, leaving inadequate room for the placement of cups, plates or other dining items. Company provided information indicates that the material breakdown by weight is 50% stone powder mixture and 50% iron. This item includes an iron mesh cover for the fire pit and one steel poker tool.
The “Square Fire Pit” (VIN DC-FG6412SQ) is a moveable fire pit designed to stand on the ground in an outdoor setting. The dimensions of the fire pit are 32 inches in length by 32 inches in width by 22 inches in height. The fire pit weighs 44 pounds. The base consists of 4 iron legs. The rim has a depth of approximately 6-inches, which allows cups/glasses, plates and other dining items. The rim of the fire pit acts as a tabletop forming a fire pit table. Company provided information indicates that the material breakdown by weight is 40% stone powder and 60% iron. This item includes an iron mesh cover for the fire pit table and one steel poker tool.
You suggest that the three fire pits identified above are classifiable as furniture in Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS). We agree that the Faux Stone Fire Pit and the Square Fire Pit, each having a rim that acts as a tabletop, are classified as articles of furniture, in that they are capable of holding and placing cups/glasses, plates and other dining items upon their surface area. However, the Faux Stump Fire Pit has no room for the placement and holding of cups/glasses, plates and other dining items upon its rim, and therefore is not considered to be an article of furniture.
The Explanatory Notes (ENs), which constitute the official interpretation of the HTSUS at the international level, state in Note X to Rule 3 (b) of the General Rules of Interpretation (GRIs), that the term “goods put up in sets for retail sale” means 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 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 components of the fire pits: are classified in two or more different headings of the HTSUS (fire pit tables heading 9403; fire pit heading 6810; iron mesh / spark guards heading 7323; and steel pokers heading 8205), work together in maintaining the safety and control of the heating source of the fire pit tables and fire pit; and are packaged together for retail sale, we find that the merchandise concerned falls within the term goods put up in sets for retail sale.
For the purposes of sets, the classification is made according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. The iron mesh covers and steel pokers do not confer the essential character to the fire pit table sets or the fire pit set. As such, the fire pit tables and fire pit are is composed of different components (agglomerated stone and iron), and therefore are considered composite goods for tariff purposes.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
Review of the photographs and descriptive literature indicate that the iron frames of the fire pit tables and fire pit provide the functionality of focused heat to those sitting or gathered around each of the units. Yet, it is the natural stone powder mixture of marble, quartz and silica with a cement binder containing fiberglass (agglomerated stone), which provides the beauty, charm and overall aesthetics of the fire pit tables and fire pit to blend almost effortlessly into one’s environment. Additionally, the agglomerated stone draws those around the fire pit tables and fire pit for social gathering, while the tabletops of the two fire pit tables allow for social eating and drinking too. Accordingly, the agglomerated stone imparts the essential character to all three items of the merchandise concerned.
The applicable subheading for the Faux Stone Fire Pit and Square Fire Pit, each having a tabletop, will be 9403.89.6015, HTSUS, which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other; Household.” The rate of duty will be free.
The applicable subheading for the Faux Stump Fire Pit will be 6810.99.0080, HTSUS, which provides for “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other; 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 E-Mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division