CLA-2-73:OT:RR:NC:N1:121
Ms. Carissa Clark
Cornerstone Brands on behalf of Cinmar LLC
DBA Frontgate & GrandinRoad
5568 West Chester Road
West Chester, OH 45069
RE: The tariff classification of an outdoor fire pit and its components from China
Dear Ms. Clark:
In your letter dated March 21, 2014, you requested a tariff classification ruling.
The merchandise under consideration is a copper fire pit, item number 28466. It includes a copper basin measuring 40 inches in diameter, a cast iron grate, and a powder-coated steel stand. The principal weight is imparted by the iron and steel components. The fire pit is not approved for direct cooking uses; rather, it is designed to provide warmth and ambience outdoors. All components will be imported together in the same box.
You indicate that the copper basin, cast iron grate and steel stand may also be imported separately for sale as replacement parts. Additionally, you request the classification of a safety spark guard, item number 27115, which is an accessory for the fire pit that will always be imported and sold separately. The spark guard is made of powder-coated steel and is designed to prevent stray ash and flying embers.
The applicable subheading for the fire pit, item 28466, will be 7321.89.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoves, ranges, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, other appliances, other, including appliances for solid fuel, other. The rate of duty will be free.
The applicable subheading for the cast iron grate will be 7321.89.0010, HTSUS, which provides for stoves, ranges, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, other appliances, other, including appliances for solid fuel, fireplace grates of cast iron. The rate of duty will be free.
The applicable subheading for the steel stand/base will be 7321.90.6090, HTSUS, which provides for stoves, ranges, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, parts, other, other. The rate of duty is free.
The applicable subheading for the copper basin will be 7418.10.0055, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of copper…other, other, other, other. The rate of duty is 3 percent ad valorem.
The applicable subheading for the steel spark guard will be 7323.93.0080, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, other. The rate of duty will be 2 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 Barbara Kaiser at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division