CLA-2-73:OT:RR:NC:N1:121
Ms. Tayanna Bigatti
Cocoon by Otero
Rua Jose Felix de Oliveira 267, Suite 100
Cotia, Sao Paulo, Brazil 06708415
RE: The tariff classification of bio-ethanol fireplaces from Brazil
Dear Ms. Bigatti:
In your letter dated September 23, 2013, you requested a tariff classification ruling.
The merchandise under consideration is three fireplaces, identified as “Cocoon Cielo,” “Cocoon Luna” and “Cocoon Montana.” Each is imported and sold in unassembled condition. The body of each fireplace consists of two concave halves made of aluminum. When connected, the aluminum halves form a modern, cocoon-like shape. The burner, the bracket or pole that mounts the fireplace, and an internal bar that connects the aluminum halves are all made of stainless steel.
Each fireplace is fueled by bio-ethanol liquid (the same bio-fuel used in vehicles). The burner holds 1.5 liters of ethanol, burns up to 3 hours, and provides 3 KW of heat. The fireplaces do not have blowers or electrical components; the fuel is ignited with a match.
Each fireplace weighs approximately 60 lbs. and is suitable for indoor and outdoor use. The stainless steel components comprise the predominant weight.
Cocoon Cielo measures 25.5 inches in diameter by 17 inches in height and includes an adjustable pole that hangs the fireplace from the ceiling. Cocoon Luna measures 25.5 inches in diameter by16 inches in depth and includes a bracket for hanging the fireplace on the wall. Cocoon Montana measures 25.5 inches in diameter by 17 inches in height and includes a floor-standing support pole.
The subject fireplaces are made of two metals, stainless steel and aluminum. As such, we refer to Section XV, Note 7, Harmonized Tariff Schedule of the United States (HTSUS), which states that unless the headings require otherwise, articles of base metal containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. Since the stainless steel components outweigh the aluminum components, the fireplaces are classified in Chapter 73, HTSUS, which provides for articles of iron or steel.
The applicable subheading for the fireplaces will be 7321.82.5000, HTSUS, which provides for stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, other appliances, for liquid fuel, 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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division