Mr. Steven J. Hall
Twin-Star International, Inc.
115 SE 4th Ave.
Delray Beach, Fl 33483
RE: The tariff classification of an electric fireplace from China
Dear Mr. Hall:
In your letter dated November 13, 2006, you requested a tariff classification ruling.
The merchandise is a free-standing, electric fireplace (models 18EF003GAA, 23EF003GRA, 28EF003GRA and 33EF003GRA). The fireplace has the appearance of a real fireplace, but uses an electric heater with a blower to warm an interior space. You suggest that the item be classified in heading 8516.79.0000, based on a previous ruling for what appears to be a similar item. However, while you state that the fireplace produces minimal heat, it is evident from the instruction manual that the item is an electric space heater. Contrary rulings will be reviewed.
The applicable subheading for the electric fireplace will be 8516.29.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electric space heating apparatus, other, other. The rate of duty will be 3.7 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 James Smyth at 646-733-3018.
Robert B. Swierupski