Ms. Nicole Vallee
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a fiber-cement fire pit from China.
Dear Ms. Vallee:
In your letter dated May 12, 2022, you requested a tariff classification ruling.
The merchandise under consideration is item number 2127246, described as a faux concrete fire table. From the information provided, this item measures approximately 48 inches wide by 24 inches long by 15 inches high and is designed to be used outdoors as a heat source. The outer body of the fire pit consists of a material referred to as “Envirostone,” with a top surface of porcelain ceramic tile. In a subsequent email dated May 23, 2022, you indicated that the “Envirostone” is composed of magnesium oxide cement mixed with glass fibers, and further reinforced with a layer of fiberglass mesh. This outer body houses a propane-fueled burner system.
Item number 2127246 is comprised of different materials that are classifiable in different headings. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The fiber-cement component provides the essential character of the fire pit.
In your ruling request you suggest classification of item number 2127246 in 7321.81.5000, Harmonized Tariff Schedule of the United States (HTSUS) as other non-portable, nonelectric, iron or steel domestic appliances for gas fuel. However, similar heating appliances (fire pits) are properly classified according to their constituent material of their outer body. The outer body of item 2127246 is made of non-iron or steel materials (Envirostone body and porcelain ceramic top). Therefore, the article is not considered made of iron or steel and heading 7321 is precluded.
The applicable subheading for item number 2127246 will be 6811.89.9000, HTSUS, which provides for “Articles of asbestos-cement, of cellulose fiber-cement or the like: Not containing asbestos: Other articles: Other articles.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6811.89.9000, HTSUS, unless specifically excluded, are subject to an additional 25 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 6811.89.9000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Nicole Sullivan at [email protected].
Steven A. Mack
National Commodity Specialist Division