NY 859453
JAN 17 1991
CLA-2-73:S:N:N1:113 859453
Ms. Leora H. Fisher
Fire Hearth Ltd.
2210 Douglas Road
Burnaby, BC V5C5A7
RE: The tariff classification of natural gas fireplaces and
natural gas log sets from Canada
Dear Ms Fisher:
In your letter dated January 3, 1991, you requested a tariff
classification ruling.
The gas fireplaces come in three sizes. Each unit consists of a
metal firebox, a metal pan with a metal gas burner, gas controls
a small amount of silica sand to fill the pan and four refractory
(concrete) artificial logs that are placed in the pan. The gas
controls and logs are both purchased from U. S. based companies.
The gas log sets come in three stock sizes and consist of a metal
pan with a metal gas burner, gas controls, silica sand and four
refractory (concrete) logs.
The applicable subheading for the natural gas fireplaces and
natural gas log sets will be 7321.81.5000, Harmonized Tariff
Schedule of the United States (HTS), which provides for stoves,
ranges, grates, cookers, barbecues, etc.; other appliances:
other. The duty rate will be 4.2 percent ad valorem.
Goods classifiable under subheading 7321.81.5000, HTS, which
have originated in the territory of Canada, will be entitled to a
2.9 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport