CLA-2-76:OT:RR:NC:N4:422
Ms. Maya Kessler
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a fire pit from China
Dear Ms. Kessler:
In your letter dated August 31, 2021, you requested a tariff classification ruling. A photograph of the item was submitted along with your ruling request.
The item under consideration is a Gas Fire Pit, item #2127271. The fire pit is cylindrical and measures approximately 91.0 centimeters long by 61.5 centimeters high. The item consists of a tile tabletop, a stainless steel burner system, stainless steel burner cover and an aluminum frame. The distance from the outer table rim to the inner rim on the fire pit is approximately 7.2 inches. The fire pit uses gas fuel and weighs approximately 68 pounds. In an email sent to this office on September 3, 2021, you indicated that the constituent material of the outer body to the fire pit is 100% aluminum.
In your request, you refer to this item as a gas fire pit table. However, the presence of a rim does not transform the fire pit into a table. The tile tabletop can be used to place small items, such as drinking glasses or a small bowl. The utilitarian and primary purpose of the fire pit is to function as a heat source, not as a dining surface or a place to sit while dining. Therefore, this item is a fire pit, not a fire pit table.
The fire pit is a composite good comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods, which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component, which gives them their essential character. Fire pits are properly classified according to their constituent material of their outer body. The outer body of the fire pit is 100% aluminum. In addition, the aluminum accounts for the vast majority of the weight and value for the fire pit. Therefore, the essential character of the fire pit is the aluminum. In accordance with GRI 3(b), the fire pit will be classified in heading 7615, which provides for Table, kitchen or other household articles and parts thereof, of aluminum.
You proposed classification of the fire pit in subheading 7321.81.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other appliances, of iron or steel, for gas fuel or for both gas and other fuels: … other.” We disagree. Heading 7321, HTSUS, provides for “Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel.” The item is considered to be constructed primarily of aluminum, not of iron or steel. As such, classification of the fire pit, in heading 7321 is not appropriate.
The applicable subheading for the Gas Fire Pit, Item #2127271 will be 7615.10.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Table, kitchen or other household articles and parts thereof, of aluminum: Other: Other.”
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 the World Wide Web at https://hts.usitc.gov/current.
Please be advised that the fire pit from China may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7615.10.9100, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7615.10.9100, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division