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N083764 N0 Ruling Active

The tariff classification of a tabletop fire bowl from China

Issued November 27, 2009 by U.S. Customs and Border Protection.

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N0 N083764 (November 27, 2009)

Tariff classification

HTS codes: 7321.81.1000

Headings: 7321

Product description

Descriptive information and illustrations were submitted. The product you plan to import is described as a tabletop fire bowl, item number M20221. This powder coated steel fire bowl has a stainless steel burn ring and is intended to bring the ambiance of an outdoor fire to a backyard, patio, garden or pool area. The fire bowl measures 11.02 X 11.02 X 16.34 inches and weighs approximately 8 pounds. It is fueled by propane gas and includes decorative lava rocks and an adjustable gas flow knob. The propane tank is not imported with the unit.

CBP rationale

The applicable subheading for the tabletop fire bowl will be 7321.81.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other appliances, of iron or steel, for gas fuel or for both gas and other fuels, portable.

Full text

N083764 November 27, 2009 CLA-2-73:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 7321.81.1000 Ms. Leslie Zoe Grillo QVC 1200 Wilson Dr. West Chester, PA 19382 RE: The tariff classification of a tabletop fire bowl from China Dear Ms. Grillo: In your letter dated November 6, 2009 you requested a tariff classification ruling. Descriptive information and illustrations were submitted. The product you plan to import is described as a tabletop fire bowl, item number M20221. This powder coated steel fire bowl has a stainless steel burn ring and is intended to bring the ambiance of an outdoor fire to a backyard, patio, garden or pool area. The fire bowl measures 11.02 X 11.02 X 16.34 inches and weighs approximately 8 pounds. It is fueled by propane gas and includes decorative lava rocks and an adjustable gas flow knob. The propane tank is not imported with the unit. The applicable subheading for the tabletop fire bowl will be 7321.81.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other appliances, of iron or steel, for gas fuel or for both gas and other fuels, portable. The rate of duty will be 2.9 percent ad valorem. 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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