CLA-2 CO:R:C:M 954582 MMC
Mr. Stig Karlberg, President
Royal Crown European Fireplaces, Inc.
333 E. State Street, Suite 206
Rockford, Il 61104
RE: Masonry heaters, masonry stones, wood heating units; GRI 1,
2(a) and (b), 3(a) and (b); ENs VIII, 73.21
Dear Mr. Karlberg:
This is in response to your June 28, 1993 letter requesting
a binding ruling for a masonry heater kit under the Harmonized
Tariff Schedule of the United States (HTSUS). Pictures and
descriptive literature were included with your letter.
FACTS:
The wood burning masonry heaters/stoves are made in Sweden
and imported in kits. The kits consist of approximately 37
different items including: large concrete blocks, precast
concrete panels to create the decorative shell, concrete
inspection doors, concrete mortar, steel clamps, ceramic paper
for insulation, bags of thin set mortar, a steel flue damper, a
brass flue handle, a steel firebox with brass components, a steel
plate, a cast iron door with ceramic glass insert, brass control
door handles, brass outer firebox doors, a brass and sheet metal
round inspection cover for the front of the unit, a round
aluminum air intake valve, steel and aluminum louvered grills,
bags of fiberglass reinforced mortar, blankets of mineral wool
for insulation, brass polishing paste, either ceramic tiles or
paint, and an instruction booklet.
When constructed in a house, the stove consists of a
functional part, which is present in all kinds of wood burning
stoves, and a decorative part unique to these masonry stoves.
The firebox, flue damper, and cast iron doors form the functional
part of the stove. The firebox is supported by a core of cement
blocks. These blocks also create a smoke channel and give the
stove its shape. Finally, as a decoration, the cement blocks are
either painted or ceramic tiles are applied.
ISSUE:
Whether the heater/stove kit is classifiable as an article
of cement, a ceramic article, or a steel stove?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1, HTSUS, states in part that for legal
purposes, classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
The headings at issue are as follows:
6810 [a]rticles of cement, of concrete or of artificial
stone, whether or not reinforced
* * * * * * * * * * * * *
6914 [o]ther ceramic articles
* * * * * * * * * * * * *
7321 [s]toves, ranges, grates, cookers (including those
with subsidiary boilers for central heating),
barbecues, braziers, gas rings, plate warmers and
similar nonelectric domestic appliances, and parts
thereof, of iron or steel
Inasmuch as the masonry heater kit is a composite good consisting
of items described in three headings, it cannot be classified
according to GRI 1.
When goods cannot be classified by applying GRI 1, and if
the headings and legal notes do not otherwise require, the
remaining GRI's are applied in descending order. GRI 2(a) states
in pertinent part that:
[a]ny reference in a heading to an article shall be taken to
include a reference to that article incomplete or
unfinished, provided that, as entered, the incomplete or
unfinished article has the essential character of the
complete or finished article. It shall also include a
reference to that article complete or finished (or falling
to be classified as complete or finished by virtue of this
rule), entered unassembled or disassembled.
We are of the opinion that the masonry heater kit when
imported, has the essential character of a stove. All the
necessary elements for creating a stove are contained in the kit.
It remains however to determine, whether the kit creates an iron
or steel stove, described by heading 7321, HTSUS, a ceramic stove
described in heading 6914, HTSUS, or a cement stove described in
heading 6810, HTSUS.
GRI 2 (b) states, in pertinent part, that any reference in a
heading to a material or substance shall be taken to include a
reference to mixtures or combinations of that material or
substance with other materials or substances. The classification
of goods consisting of more than one material or substance shall
be according to the principles of rule GRI 3.
GRI 3 states that when, by application of rule 2(b) or for
any other reason, goods are, prima facie, classifiable under two
or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific
description shall be preferred to headings providing a more
general description. However, when two or more headings
each refer to part only of the materials or substances
contained in mixed or composite goods or to part only of the
items in a set put up for retail sale, those headings are to
be regarded as equally specific in relation to those goods,
even if one of them gives a more complete or precise
description of the goods.
While heading 7312, HTSUS, specifically describes the
article as a stove, it only refers to iron or steel stoves and
therefore only describes parts of the subject article. Heading
6810, HTSUS, refers to the cement parts of the stove and heading
6914, HTSUS, refers to the ceramic parts. Therefore, the
headings are considered equally specific and GRI 3(b) must be
applied.
GRI 3 (b) states in pertinent part that:
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and goods put
up for retail sale, which cannot be classified by reference
to 3(a), shall be classified as if they consisted of the
material or component which gives them their essential
character, insofar as this criterion is applicable.
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
consulted. The Explanatory Notes (EN), although not dispositive,
are to be used to determine the proper interpretation of the
HTSUS. 54 Fed. Reg. 35127, 35128, (August 23, 1989).
EN VIII to GRI 3(b), pg. 4, states that:
[t]he factor which determines essential character will vary
as between different kinds of goods. It may for example, be
determined by the nature of the material or component, its
bulk, quantity, weight or value, or by the role of a
constituent material in relation to the use of the goods.
We find that iron and steel impart the essential character
to this stove. All functional parts of the stove are made of
iron or steel; the firebox, doors, damper and grates.
Furthermore, EN 73.21, pg. 1032, states that stoves
classifiable in this heading must meet the following
requirements:
(i) be designed for the production and utilization of heat
for space heating...
(ii) use solid, liquid or gaseous fuel, but not electricity;
(iii) be normally used in the household...
This article is designed for home space heating and uses a solid,
wood, for heating.
Additionally, EN 73.21 states that: [a]ll these articles may
be enamelled, nickel-plated, copper-plated, etc., fitted with
accessories of other base metals or lined with heat-resisting
materials. Many of the functional iron or steel parts of the
stove are accented with brass and the functional parts themselves
are insulated with other, non-metal materials.
We are of the opinion that the cement blocks perform a
secondary function. While they create a smoke channel and aid in
creating the overall shape of the stove and heat retention, these
functions are not the article's primary ones. The functions of
the firebox, holding the wood for the fire; the damper, allowing
oxygen in and smoke to escape; and the doors, allowing fuel to be
placed in the stove, are the primary functions.
Finally, the ceramic tiles are merely decoration and have
limited if any functional features. Accordingly, the stove is
not classifiable in heading 6914, HTSUS.
Therefore, we find that the masonry heater is classifiable
in heading 7321, as an iron or steel stove; specifically in
subheading 7321.83.00, HTSUS.
HOLDING:
We find that the masonry heater is classifiable in
subheading 7321.83.00, HTSUS, which provides for stoves, ranges,
grates, cookers (including those with subsidiary boilers for
central heating), barbecues, braziers, gas rings, plate warmers
and similar nonelectric domestic appliances, and parts thereof,
of iron or steel: [o]ther appliances; [f]or solid fuel dutiable
at 4.2% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings