CLA-2-73 :RR:NC:N1:R01432 113

Mr. Troy D. Crago
Atico International, USA
501 South Andrews Ave.
Fort Lauderale, FL 33301

RE: The tariff classification of patio heaters from China

Dear Mr. Crago:

In your letter dated February 9, 2005, you requested a tariff classification ruling.

The merchandise consists of four styles of patio heater, W014BA04488, W014BA04489, W014BA045419 and W014BA04521. The first three are tall heaters weighing over 50 pounds each. The fourth is a table-top heater. All are powered by LPG, although the tabletop heater can also use butane gas.

The applicable subheading for the heaters will be 7321.81.1000, Harmonized Tariff chedule of the United States (HTS), which provides for stoves, ranges, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, other appliances, for gas fuel or for both gas and other fuels, portable. The rate of duty will be 2.9 percent ad valorem.

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division