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The tariff classification of a gas fireplace from Canada
Issued January 13, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N088378 (January 13, 2010)
Tariff classification
HTS codes: 7321.81.5000
Headings: 7321
Product description
Descriptive literature and an illustration were submitted. The item under consideration is identified as the “Napoleon BGD34NT Direct Vent Gas Fireplace.” This gas-operated fireplace has a maximum heat output of 16,400 BTU per hour and comes with molded, ceramic fiber Phazer logs that provide a natural wood burning look. It is equipped with a safety shut off feature and also includes adjustable flame and heat controls for maximum comfort and efficiency. The fireplace vents directly through the wall and does not require a chimney.
CBP rationale
The applicable subheading for the gas fireplace will be 7321.81.5000, 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.
Full text
N088378 January 13, 2010 CLA-2-73:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 7321.81.5000 Mr. Greg Sullivan Wolf Steel Limited 24 Napoleon Road Barrie, Ontario, Canada L4M 4Y8 RE: The tariff classification of a gas fireplace from Canada Dear Mr. Sullivan: In your letter dated December 18, 2009 you requested a tariff classification ruling. Descriptive literature and an illustration were submitted. The item under consideration is identified as the “Napoleon BGD34NT Direct Vent Gas Fireplace.” This gas-operated fireplace has a maximum heat output of 16,400 BTU per hour and comes with molded, ceramic fiber Phazer logs that provide a natural wood burning look. It is equipped with a safety shut off feature and also includes adjustable flame and heat controls for maximum comfort and efficiency. The fireplace vents directly through the wall and does not require a chimney. The applicable subheading for the gas fireplace will be 7321.81.5000, 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. The general rate of duty is 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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