CBP Ruling N257573 — The tariff classification of a propane heater from China

Tariff classification

Headings: 7321

Product description

The merchandise under consideration is the Woven Wicker Patio Heater, Costco item number 965474. The heater is constructed of a stainless steel fire box, no-rust aluminum frame with powder coated steel base, and a woven resin wicker around the aluminum frame. The fire box includes a flame screen and a control panel that are made of stainless steel. The heater measures 87 inches in height by 21 inches in diameter. The heat reflector measures approximately 32 inches in diameter. The patio heater weighs 37 pounds without the packaging and uses a 20 pound propane tank. You have stated that this item is non-portable and primarily designed to be used in a household patio. There are two back wheels on the heater to allow for easy positioning. It is also stated that the heater does not have handles and it is not easily moved from place to place due to the weight and size. This heater is designed for fixed patio use and it is not designed to be taken along for camping or other away-from-home activities.

CBP rationale

The applicable subheading for the Woven Wicker Patio Heater, Costco item number 965474, 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: Portable….

Full text

N257573 October 9, 2014 CLA-2-73:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 7321.81.5000 Ms. Maya Kessler Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a propane heater from China Dear Ms. Kessler: In your letter dated September 23, 2014, you requested a tariff classification ruling. The merchandise under consideration is the Woven Wicker Patio Heater, Costco item number 965474. The heater is constructed of a stainless steel fire box, no-rust aluminum frame with powder coated steel base, and a woven resin wicker around the aluminum frame. The fire box includes a flame screen and a control panel that are made of stainless steel. The heater measures 87 inches in height by 21 inches in diameter. The heat reflector measures approximately 32 inches in diameter. The patio heater weighs 37 pounds without the packaging and uses a 20 pound propane tank. You have stated that this item is non-portable and primarily designed to be used in a household patio. There are two back wheels on the heater to allow for easy positioning. It is also stated that the heater does not have handles and it is not easily moved from place to place due to the weight and size. This heater is designed for fixed patio use and it is not designed to be taken along for camping or other away-from-home activities. The applicable subheading for the Woven Wicker Patio Heater, Costco item number 965474, 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: Portable….Other. 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 Hope Abada at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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