CLA-2-85:OT:RR:NC:N4:110
Ms. Cheryl L Woodyard
LE Coppersmith, Inc.
1200 Minters Chapel Road
Grapevine, TX 76051
RE: The tariff classification of an electric fireplace from China
Dear Ms. Woodyard:
In your letter dated July 27, 2016, on behalf of Aplus International, Inc., you requested a tariff classification ruling.
The merchandise under consideration is described as the Firefly Electric Wall Mounting Fireplace. The fireplace is made of a metal frame with glass screen construction and measures 42 inches wide by 5.5 inches deep by 18.5 inches high. It features 42 inches glass front with Bluetooth wireless speakers and LED lights. The fireplace can heat up to 400 square feet room. It includes 4 different LED reflective back lights and 3 different log options to produce faux flame effects, which includes clear crystals, river rocks, and rustic logs. The fireplace comes with a remote control and a wall mounting kit or stand-alone legs. The fireplace is integrated with Bluetooth wireless speakers, USB and auxiliary line inputs. The Bluetooth delivers theater sound with 2.0 stereo system and 2 x 10W speakers. It has 3 music inputs and plays music wirelessly with Bluetooth connection. A mobile device or MP3 play can also be connect with AUX line-in or USB Connection. It has safety features that includes a child locks, an adjustable timer, a remote control and a thermostat detection with an automatic shut-off to avoid overheating.
The General Rules of Interpretation (GRI's) to the Harmonized Tariff Schedule of the United States (HTSUS), govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."
Note 3 to section XVI, HTSUS, provides that "composite machines consisting of two or more machines fitted together to form a whole and other machines adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function." It is our opinion that the Firefly Electric Wall Mounting Fireplace principal function is space heating. Accordingly, the device is classifiable under subheading 8516.29.0090, HTSUS, which provides for electric space heating apparatus.
The applicable subheading for the Firefly Electric Wall Mounting Fireplace will be 8516.29.0090, HTSUS, which provides for Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: electric space heating apparatus and electric soil heating apparatus: Other: Other. The general rate of duty will be 3.7 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 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 Hope Abada at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division