CLA-2-73:OT:RR:NC:N4 410
Alison Kanani
59 Reservoir Ave.
Jersey City, NJ 07030
RE: The tariff classification of a fireplace unit from South Africa
Dear Ms. Kanani:
In your letter dated April 25, 2025, you requested a tariff classification ruling.
The merchandise is a fireplace unit identified as Emberglo 700 Insert. The submitted material and the
information on the provided product webpages indicate that the fireplace unit is a freestanding,
closed-combustion gas-burning fireplace for residential indoor use. It is rectangular in shape measuring 700 x
410 x 580 mm. The fireplace unit consists of a steel body with a high-temperature resistant glass front and
side panel. The product features a venting opening for gas emissions (chimney) atop and a ceramic base with
gas ports. The images provided also show the unit being installed onto a wall or square column-like structure.
The applicable subheading for the Emberglo 700 Insert, will be 7321.81.5000, Harmonized Tariff Schedule
of the United States (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: Cooking appliances and plate warmers: Of gas fuel or
for both gas and other fuels: Other: Other.” The general rate of duty is Free.
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 25 percent are reflected in Chapter
99, headings 9903.81.89 and 9903.81.90. Products provided by heading 9903.81.91 will be subject to a duty
of 25 percent upon the value of the steel content. At the time of entry, you must report the Chapter 99
heading applicable to your product classification, i.e. 9903.81.90, in addition to subheading 7321.81.5000,
HTSUS. Derivative iron or steel products processed in another country from steel articles melted and poured
in the United States, provided for in heading 9903.81.92, are not subject to the additional ad valorem duties.
Please note that derivative steel products admitted to a U.S. foreign trade zone under “privileged foreign
status” before March 12, 2025, and entered for consumption on or after March 12, 2025, may be subject to
additional duties under heading 9903.81.93, HTSUS.
You also inquired whether the subject merchandise qualifies the tariff exclusions.
This office is responsible for issuing legally binding classification, country of origin, and marking rulings
relating to prospective shipments of specific commodities. We do not issue rulings on general issues or
interpretations of law.
The trade application questions that you are presenting may be determined independently of a prospective
tariff ruling. For further information regarding this type of entry issue, please contact your assigned CBP
Center of Excellence & Expertise office prior to importation of the goods.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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, please contact
National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division