N143157 N1 Ruling Active

The tariff classification of a firepot from China.

Issued February 10, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

It is a glass vessel measuring approximately 6¼ inches high by 10 inches in diameter at its widest point, with a circular opening in the top measuring approximately 2½ inches in diameter. Within the circular opening of the firepot is a removable tin receptacle designed as a fuel gel reservoir, which is used to contain the included fuel. When lit, the fuel gel produces a flame visible from all sides of the firepot, providing illumination to the surrounding area. Holes drilled into the bottom of the glass vessel aid in air circulation and prevent overheating. The firepot has a flat bottom for placement on a table or other flat surface, and is designed for outdoor use.

CBP rationale

The applicable subheading for the firepot, item number 537937 will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.

Full text

N143157 February 10, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. John Whitson Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a firepot from China. Dear Mr. Whitson: In your letter dated January 5, 2011, you requested a tariff classification ruling. The merchandise under consideration is a firepot, item number 537937. A sample of the firepot was submitted with your ruling request and will be returned to you. It is a glass vessel measuring approximately 6¼ inches high by 10 inches in diameter at its widest point, with a circular opening in the top measuring approximately 2½ inches in diameter. Within the circular opening of the firepot is a removable tin receptacle designed as a fuel gel reservoir, which is used to contain the included fuel. When lit, the fuel gel produces a flame visible from all sides of the firepot, providing illumination to the surrounding area. Holes drilled into the bottom of the glass vessel aid in air circulation and prevent overheating. The firepot has a flat bottom for placement on a table or other flat surface, and is designed for outdoor use. The applicable subheading for the firepot, item number 537937 will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” The general rate of duty will be 6 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 Thomas Campanelli at (646) 733-3016. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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