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M85248 M8 Ruling Active

The tariff classification of a fireplace from China

Issued August 10, 2006 by U.S. Customs and Border Protection.

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M8 M85248 (August 10, 2006)

Tariff classification

HTS codes: 7321.83.0050

Headings: 7321

Product description

The merchandise is the “Manchester Fireplace.” The fireplace is imported as a set complete with a wooden mantel, a metal firebox and screen and a cement log. The item operates with alcohol based gel fuel. The firebox and screen are made of steel.

CBP rationale

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

Full text

NY M85248 August 10, 2006 CLA-2-73:RR:NC:N1:113 M85248 CATEGORY: Classification TARIFF NO.: 7321.83.0050 Ms. Tracey Jackson HSN 1 HSN Drive St. Petersburg, FL 33929 RE: The tariff classification of a fireplace from China Dear Ms. Jackson: In your letter dated July 17, 2006, you requested a tariff classification ruling. The merchandise is the “Manchester Fireplace.” The fireplace is imported as a set complete with a wooden mantel, a metal firebox and screen and a cement log. The item operates with alcohol based gel fuel. The firebox and screen are made of steel. The applicable subheading for the fireplace will be 7321.83.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoves, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, other appliances, for solid fuel, other. The general rate of duty will be 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 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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