The tariff classification of firepots from China.

N154876 April 5, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Paul Anuschat Geo. S. Bush & Co., Inc. P.O. Box 8829 Portland, OR 97208-8829 RE: The tariff classification of firepots from China. Dear Mr. Anuschat: In your letter dated March 10, 2011, you requested a tariff classification ruling on behalf of your client, Fred Meyer, Incorporated/The Kroger Company. Samples of two firepots were submitted with your ruling request and will be returned to you. The merchandise under consideration is the Tuscan Firepot, item number 775152, and the Slate Pillar Firepot, item number 771854. The Tuscan Firepot is a glazed ceramic round spear measuring approximately 9 inches in diameter at its widest point with a circular opening in the top measuring approximately 4 inches in diameter and a flat bottom for placement on virtually any flat surface. Within the circular opening of the firepot is a removable stainless steel receptacle measuring approximately 2½ inches deep, designed as a fuel gel reservoir. The Slate Pillar Firepot is made of agglomerated stone measuring approximately 9 inches tall by 4 inches square with a circular opening in the top measuring approximately 3 inches in diameter. The bottom of this firepot is flat with four small pads for placement on virtually any flat surface. Within the top opening is a removable stainless steel receptacle measuring approximately 3½ inches deep, designed as a fuel gel reservoir. From the information you provided, the firepots use firepot fuel gel which burns clean with no smoke or messy ashes. When filled with fuel gel and lit, firepots provide ambient light to the surrounding area and may be used indoors or out. The applicable subheading for the Tuscan Firepot, item number 775152, and the Slate Pillar Firepot, item number 771854, 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