The tariff classification of a fire pit table from China.
Issued November 21, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.20.0015
Headings: 9403
GRI rules applied: GRI 3
Product description
Style number A050HA00925 is referred to as a “Fire Pit Table.” This item is a multipurpose wood-burning fire pit. The floor standing table, intended for outdoor use, is composed of 70% steel, which includes the base, frame, fire pit and mesh cover. The top of the table features 12 ceramic tiles each measuring 10 inches by 10 inches. The tiles surround a square pit that allows wood or charcoal burning. The table measures 42 inches wide by 42 inches deep and 20.75 inches high. It will be packaged and shipped as one unit. Since the fire pit table is composed of different components [steel, ceramic tile] it is considered a composite good. Regarding the essential character of the table, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the steel components impart the essential character to the good.
CBP rationale
The applicable subheading for the fire pit table will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other”.
Full text
N044722 November 21, 2008 CLA-2-94:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9403.20.0015 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a fire pit table from China. Dear Mr. Crago: In your letter dated November 18, 2008, you requested a tariff classification ruling. Style number A050HA00925 is referred to as a “Fire Pit Table.” This item is a multipurpose wood-burning fire pit. The floor standing table, intended for outdoor use, is composed of 70% steel, which includes the base, frame, fire pit and mesh cover. The top of the table features 12 ceramic tiles each measuring 10 inches by 10 inches. The tiles surround a square pit that allows wood or charcoal burning. The table measures 42 inches wide by 42 inches deep and 20.75 inches high. It will be packaged and shipped as one unit. Since the fire pit table is composed of different components [steel, ceramic tile] it is considered a composite good. Regarding the essential character of the table, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the steel components impart the essential character to the good. The applicable subheading for the fire pit table will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household: Other”. The 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 Lawrence Mushinske at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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