CLA-2-73:OT:RR:NC:N1:113
Mr. Troy Crago-Edwards
CE Consulting Services
501 Esplanade #228
Redondo Beach, CA 90277
RE: The tariff classification of tabletop gas fire pits from China
Dear Mr. Crago-Edwards:
In your letter dated January 12, 2012, on behalf of ATICO International USA, Inc., you requested a tariff classification ruling.
The articles that you plan to import are identified in your letter as tabletop gas fire pits. The five item numbers concerned are: A050AA02282, A050AA02283, A050AA02284, A050AA02285 and A050A02286. Item Number A050AA02282 measures approximately 12.75 inches X 14.76 inches. Item Number A050AA02283 measures approximately 10 inches X 15.5 inches. Item number A050AA02284 measures approximately 13 inches X 15 inches. Item number A050AA02285 measures approximately 13 inches X 25 inches. Item number A050AA02286 measures approximately 13 inches X 25 inches. Descriptive literature submitted with your ruling request indicates that the tabletop gas fire pits all contain a magnesium oxide body and a steel and aluminum burner.
The applicable subheading for the tabletop gas fire pits will be 7321.81.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other appliances, of iron or steel, for gas fuel or for both gas and other fuels, portable. The rate of duty will be 2.9 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 Ann Taub at (646) 733-3018.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division