N146455 N1 Ruling Active

The tariff classification of a firepot from China.

Issued February 28, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

It is a ceramic vessel measuring approximately 8 inches high by 10 inches in diameter at its widest points, with a circular opening in the top measuring approximately 3 inches in diameter. Within the circular opening of the firepot is a removable stainless steel receptacle designed as a fuel gel reservoir. When filled with fuel gel and lit, the firepot produces a flame visible from all sides, providing light to the surrounding area. This firepot has a flat base for placement on virtually any flat surface, and is designed for outdoor use.

CBP rationale

The applicable subheading for the firepot, item number 2511862 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

N146455 February 28, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Kim A. Harper Pier 1 Imports 100 Pier 1 Place, 9th Floor Fort Worth, TX 76102 RE: The tariff classification of a firepot from China. Dear Ms. Harper: In your letter dated January 18, 2011, you requested a tariff classification ruling. The merchandise under consideration is a firepot, item number 2511862. A sample of the firepot was submitted with your ruling request and will be returned to you. It is a ceramic vessel measuring approximately 8 inches high by 10 inches in diameter at its widest points, with a circular opening in the top measuring approximately 3 inches in diameter. Within the circular opening of the firepot is a removable stainless steel receptacle designed as a fuel gel reservoir. When filled with fuel gel and lit, the firepot produces a flame visible from all sides, providing light to the surrounding area. This firepot has a flat base for placement on virtually any flat surface, and is designed for outdoor use. The applicable subheading for the firepot, item number 2511862 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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