The tariff classification of an outdoor fire pit from China.

N251248 April 3, 2014 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.89.6010 Michael John Rowles Vice President DJR Logistics, Inc. 510 Heron Drive, Suite 201 Swedesboro, NJ 08053 RE: The tariff classification of an outdoor fire pit from China. Dear Mr. Rowles: In your letter dated March 10, 2014, on behalf of ABA Outdoor Ltd. (ABA), you requested a tariff classification ruling. Illustrative literature was provided. No material breakdown table was provided. Submitted illustrative literature indicates that the ABA, “Yolanda,” is a 3cm thick natural stone granite fire pit table that provides heating and dining table functionality. The table top is made of African Sesame granite, and is available in 48-inch square or round shape. The fire pit has an electronic ignition, uses a 20 pound propane tank as its source of fuel, and heats an area of 200 square feet. This item comes with 1 bag of lava rocks and 4 pieces of cement logs. When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs to heading 9403, HTSUS, provide: “This heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, show-cases, tables, telephone stands, writing-desks, escritoires, book-cases, and other shelved furniture (including single shelves presented with supports for fixing them to the walls), and also furniture for special uses.” Consequently, we are of the opinion that the granite fire pit table falls within the category for special use furniture. The granite fire pit table is composed of different components (i.e., housing material: cast aluminum and table top: granite), and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. It is our opinion that the African Sesame granite imparts the essential character to the good, in that it provides for the functionality of the fire pit table by allowing individuals to gather around the fire pit, while placing food and drink upon its surface. Moreover, the granite, having a sizable visual surface area, projects to one’s eye the attractiveness and charm of the fire pit table. The applicable subheading for the granite fire pit table will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other; Household.” The rate of duty will be 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 Neil H. Levy at (646) 733-3036. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division