CLA-2-73:OT:RR:NC:N1:102
Ms. Martha De Castro
Bed Bath & Beyond
650 Liberty Ave.
Union, NJ 07083
RE: The tariff classification of fire bowls from China
Dear Ms. De Castro:
In your letter dated February 4, 2010 you requested a tariff classification ruling.
The items you plan to import are the Brookville tabletop fire bowl, SKU 17137840, and the Brookville pedestal fire bowl, SKU 17137824. Descriptive literature and a sample of the tabletop fire bowl were submitted. The sample will be returned to you as you requested.
The fire bowls consist of a steel frame that is completely covered with a fire retardant inorganic material and a stainless steel burner. The tabletop fire bowl measures 15 X 12 X 12 inches. The pedestal fire bowl measures 30 X 12 X 12 inches and is designed to be placed on the floor or ground. The fire bowls are intended for outdoor use to provide heat and ambiance in backyards, gardens, patios or pool areas. They are fueled by liquid propane gas and include decorative lava rocks and an adjustable gas control knob.
In your letter, you suggested that these coated fire bowls should be classified based on the fire retardant material with which they are coated in subheading 6815.99.4000, Harmonized Tariff Schedule of the United States (HTSUS). This provision covers articles of natural, non-metallic mineral substances – not synthetic chemicals, metals or ceramics. It is not clear from the information presented in your ruling request whether the material which comprises the coating actually consists of natural, non-metallic mineral substances. In any case, the composition of the coating is irrelevant to the classification of this product. We find that the essential character of the fire bowls is imparted by the steel burner and not the coating.
The applicable subheading for the fire bowls will be 7321.81.1000, HTSUS, which provides for other appliances, of iron or steel, for gas fuel or for both gas and other fuels, portable. The rate of duty will be 2.9 percent ad valorem.
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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division