CLA-2-94:OT:RR:NC:N4:433
Steve Pepi
Near North Customs Brokers US, Inc.
400 Essjay Rd., # 200
Williamsville, NY 14221
RE: The tariff classification of a fireplace mantel with a built-in electric fireplace from China.
Dear Mr. Pepi:
In your letter dated June 17, 2016, on behalf of Wolf Steel Ltd., you requested a tariff classification ruling. Illustrative literature was provided.
Item number NEFP33-0114M is the Napoleon, “Harlow Electric Fireplace Mantel Package in Mahogany.” The item consists of a built-in electric fireplace encased within a mahogany finished mantel. The item features dentil molding, decorative keystone and inlay with diamond cut top, faux black slate styled fireplace surround, LED lit log set with realistic flame effect, four color settings which create a mood effect, supplemental heat source for up to 400 sq. ft., and a remote control to adjust the various functions of the fireplace. The item measures 55 inches in width by 45 inches in height by 18 inches in depth. This item can be used in an office, den, living room, dining room or bedroom.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The Napoleon, “Harlow Electric Fireplace Mantel Package in Mahogany” is composed of different components (i.e., wooden mantel, faux black slate surround, firebox and various electrical devices) and is considered a composite good. The ENs to the HTSUS, at GRI, 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.
In the event that no essential character can be determined for the composite good, then GRI, 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 mantel 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 NEFP33-0114M, Napoleon, “Harlow Electric Fireplace Mantel Package in Mahogany” 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division