CLA-2-94:OT:RR:NC:N4:433
Sheri G. Lawson
Senior Regulatory Analyst
Willson International Inc.
160 Wales Avenue, Suite 100
Tonawanda, NY 14150
RE: The tariff classification of “fireplace packages” from China.
Dear Ms. Lawson:
In your letter dated September 9, 2014, on behalf of Dimplex North America Ltd, you requested a tariff classification ruling. Illustrative literature was provided.
Item number DFP20L-1476MA is the Dimplex, “Theodore Convertible Fireplace.” The item is described as a decorative fireplace mantel with a built-in electric fireplace. The mantel is free standing, composed of Medium-density fibreboard (MDF), has a mocha finish, and features carved lines, dentil molding and a curved header that highlights the firebox within. The top of the mantel forms a shelf capable of situating small household objects upon. Contained within the mantel is a 20-inch electric firebox. The firebox has logs molded from actual wood which create a traditional fireplace appearance. The firebox has a fan-forced heater designed to keep rooms warm and comfortable, a thermostat to control the fan-forced heater to ensure consistent comfort, and an on-screen display to allow for the viewing of the temperature settings and other functions. This item measures 41½ inches wide by 12 inches deep by 38¾ inches high.
Item number DFP26L-1475WN is the Dimplex, “Harleigh Fireplace Package.” The item is described as a decorative fireplace mantel with a built-in electric fireplace. The mantel is free standing, composed of Medium-density fibreboard (MDF), has a walnut finish, and features a fluted face with corner detailing that highlights the firebox within. The top of the mantel forms a shelf capable of situating small household objects upon. Contained within the mantel is a 26-inch electric firebox. The firebox has hand crafted logs which create a traditional fireplace appearance. The firebox has a fan-forced heater designed to keep rooms warm and comfortable, a thermostat to control the fan-forced heater to ensure consistent comfort, and an on-screen display to allow for the viewing of the temperature settings and other functions. This item measures 44 inches wide by 11½ inches deep by 40½ inches high.
Item number DFP26L-1478W is the Dimplex, “Harlow Fireplace Package.” The item is described as a decorative fireplace mantel with a built-in electric fireplace. The mantel is free standing, composed of Medium-density fibreboard (MDF), has a white finish, and features a fluted face with corner detailing that highlights the firebox within. The top of the mantel forms a shelf capable of situating small household objects upon. Contained within the mantel is a 26-inch electric firebox. The firebox has handcrafted logs which create a traditional fireplace appearance. The firebox has a fan-forced heater designed to keep rooms warm and comfortable, a thermostat to control the fan-forced heater to ensure consistent comfort, and an on-screen display to allow for the viewing of the temperature settings and other functions. This item measures 49½ inches wide by 11¼ inches deep by 40¼ inches high.
Item number DFP26L-1480W/DFP26L-1480ES is the Dimplex, “Gwendolyn Fireplace Package.” The item is described as a decorative fireplace mantel with a built-in electric fireplace. The mantel is free standing, composed of Medium-density fibreboard (MDF), has a white or espresso finish, and features a crown molding top that highlights the firebox within. The top of the mantel forms a shelf capable of situating small household objects upon. Contained within the mantel is a 26-inch electric firebox. The firebox has handcrafted logs which create a traditional fireplace appearance. The firebox has a fan-forced heater designed to keep rooms warm and comfortable, a thermostat to control the fan-forced heater to ensure consistent comfort, and an on-screen display to allow for the viewing of the temperature settings and other functions. This item measures 47¾ inches wide by 16 inches deep by 43¾ inches high.
Note: the photo below depicts the surround as the outer framing of the firebox and the mantel encompassing the surround.
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 General ENs to Chapter 94 of the HTSUS, state in pertinent part, with regard to the meaning of furniture, at (A): for the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals…etc….
Unlike Headquarters Ruling HQ 963766, dated April 26, 2000, in which fireplace surrounds were not classified within the furniture provisions of heading 9403, HTSUS, “Other furniture and parts thereof,” it is our opinion that fireplace mantels, if not falling within the meaning of furniture are akin to furniture, in that they are furniture for your fireplace, having both decorative and utilitarian purposes. The ENs to heading 9403, HTSUS, list both fire screens and draught-screens as included items of furniture, both of which can be decorative in design and utilitarian in nature; for instance, fire screens direct heat and sparks emitted, and draught screens close down avenues of drafts. In similar fashion fireplace mantels are decorative, as well as utilitarian, and used for the placement of small household objects upon their shelf. As such, we are of the opinion that the fireplace mantels of the merchandise concerned, fall within the class or kind of good to be designated as furniture.
The fireplace mantels with a built-in electric fireplace are composed of different components and assemblies (i.e., each item has a wooden mantel and a firebox) and are considered composite goods. The ENs to the HTSUS, Rule 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. If no essential character for the composite good can be determined, then Rule 3 (c) provides that classification will be determined by the heading which occurs last in numerical order among those headings which equally merit consideration.
This office finds that no essential character can be determined for the fireplace mantels with a built-in electric fireplace. One finds that the wooden mantel and the firebox have completely different functions and uses, to the point of being disparate, other than sharing in their decorative charm and attractiveness. Accordingly, heading 9403, HTSUS, the provision for “Other furniture and parts thereof” is last occurring in the tariff schedule.
The applicable subheading for the fireplace mantels with a built-in electric fireplace will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other; Other.” 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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division