CLA-2-73:OT:RR:NC:N 4 410
Rogrio Miranda
ECOFOGO
Rua Amavel Costa 276 ,Jaragu Belo Horizonte 31270-470 Brazil
RE: The tariff classification of wood burning stoves from Brazil
Dear Mr. Miranda:
In your letter dated July 16, 2024, you requested a tariff classification ruling.
The merchandise under consideration is identified as two models of wood burning stoves: the Ecoforno model (3 burners), and the Premium model (4 burners).
The submitted information indicates that each stove consists of a stainless steel oven with tempered glass doors, a cast iron cooking plate atop the oven, stainless steel chimney, refractory reinforced concrete stoves frame, and the insulation and refractory ceramic liners for the combustion chamber. The steel frame base is optional.
It is stated that these stoves are designed for Brazilian families living in the USA for domestic cooking, given their cultural tradition of recreational cooking on wood fire stoves. The weight of the stoves is 120 kg for the 3 burners model and 140 kg for the 4 burners model. The submitted information also indicates that the cast iron is predominant by weight among the metals used in the stoves.
The applicable subheading for the wood burning stoves will be 7321.19.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Stoves, ranges, grates, cookers and similar nonelectric domestic appliances, and parts thereof, of iron or steel: Cooking appliances and plate warmers: Other, including appliances for solid fuel: Other: Of cast iron. The rate of duty is 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division