L80995 L8 Ruling Active

The tariff classification of a copper fire pit from China.

Issued December 3, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7321.83.0050

Headings: 7321

Product description

The tariff classification of a copper fire pit from China.

CBP rationale

The applicable subheading for this product will be 7321.83.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, of iron or steel, other appliances, for solid fuel, other.

Full text

NY L80995 December 3, 2004 CLA-2-74:RR:NC:N1:113 L80995 CATEGORY: Classification TARIFF NO.: 7321.83.0050 Mr. Joseph Stinson Lissglobal, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a copper fire pit from China. Dear Mr. Stinson: In your letter dated November 5, 2004, you requested a ruling on tariff classification. The merchandise is the SGR Copper Fire Pit with screen top, item 939456. The fire pit consists of a copper bowl on a cast iron stand with a cast iron screen. We assume that the item is in principal weight of cast iron. The fire pit is principally used as a heating device on patios and for backyards. It measures 13 inches in height and 30 inches in diameter. The applicable subheading for this product will be 7321.83.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, of iron or steel, other appliances, for solid fuel, other. The general rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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