CLA-2-68:OT:RR:NC:N1:128
Ms. Cayce Johnson
Dollar General
100 Mission Ridge Goodlettsville, TN 37072
RE: The tariff classification of tabletop fire pits from China.
Dear Ms. Johnson:
In your letter dated December 10, 2024, you requested a tariff classification ruling.
The merchandise under consideration is referred to as Tabletop Fire Pits, item numbers 40717102 and 4071703. Samples were submitted with your ruling request and will be retained by this office.
From the information you provided, both Tabletop Fire Pits measure approximately 5 inches in diameter by 4.5 inches high at their widest points. Both consist of a painted cement outer body which houses a removable stainless steel inner lining, and are each packaged with an iron snuffer. The cement body of item number 40717102 is hexagonal in shape, while the cement body of item number 40717103 features multiple vertical ridges.
In use, the stainless steel inner lining is placed in the cement body. It is filled with isopropyl alcohol, which is then lit using a long-handled lighter. After use, the iron snuffer is placed over the Tabletop Fire Pit to extinguish the flames.
In your ruling request you suggest classification of the Tabletop Fire Pits in 7321.82.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel. However, fire pits are classified according to the constituent material of their outer body. The Tabletop Fire Pits’ outer body is made of non-iron or steel materials (painted cement). Therefore, the article is not considered made of iron or steel, and heading 7321 is precluded.
The Tabletop Fire Pits are constructed of different materials that are classifiable in different headings. The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRIs will be applied, in the order of their appearance. GRI 3(b) 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. The cement component provides the essential character of the fire pits.
The Tabletop Fire Pit and the iron snuffer meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The Tabletop Fire Pit provides the essential character of this set.
The applicable subheading for the Tabletop Fire Pits, item numbers 40717102 and 4071703, will be 6810.99.0080, HTSUS, which provides for “Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6810.99.0080, HTSUS, unless specifically excluded, are subject to an additional xx percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6810.99.0080, 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, including information on exclusions and their effective dates, 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/programs-administration/trade-remedies, respectively.
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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division