CLA-2-94:OT:RR:NC:N4:433
Laurel T. Scapicchio
BJ’s Wholesale Club, Inc.
25 Research Drive
P.O. Box 5230
Westborough, MA 01581
RE: The tariff classification of a fire pit from China.
Dear Ms. Scapicchio:
In your letter dated October 16, 2018, you requested a tariff classification ruling. Illustrative literature and a product description were provided.
BJ’s Wholesale Club, Inc. item 190533, the “20lb Gas Fire Pit” is composed of a 100% glass fiber reinforced concrete (GRC) frame and a fire burner center insert that contains lava rocks. The fire pit dimensions are 34.65” in length, 34.65” in width and 24.21” in height. The fire pit frame will store and conceal a 20lb propane tank (propane tank is not included). A polyvinyl chloride (PVC) cover is included for storage and protection from the outdoor elements when not in use.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN VIII to General Rule of Interpretation (GRI) 3(b) provides: “the 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.” 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.
The structure and frame of the “20lb Gas Fire Pit” is provided by the 100% glass fiber reinforced concrete. The fire burner insert with accompanying lava rocks provide a focused safe outdoor heating source. The 11” tabletop surface on each of the four sides of the fire pit is capable of holding and placing cups, glasses, plates, and other dining items and therefore is an article of furniture. The components meet a particular need, that of providing a focused safe outdoor heating source, along with carrying out a specific activity, that of dining. This office finds that the essential character of the fire pit is imparted by the tabletop.
The applicable subheading for the “20lb Gas Fire Pit” will be 9403.89.6015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other Household.” The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 9403.89.6015, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9403.89.6015, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the 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 Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division