CLA-2-85:RR:NC:N1:113 R03085

Ms. Linda Hamanaka
Ken Hamanaka Co., Inc.
5777 West Century Boulevard, # 760
Los Angeles, CA 90045

RE: The tariff classification of an electric fireplace from China

Dear Ms. Hamanaka:

In your letter dated January 11, 2006, on behalf of Dagan Industries, Inc., you requested a tariff classification ruling.

The merchandise is a freestanding electric fireplace designed to be placed against a wall in a home. It gives the appearance of an actual fireplace, but emits minimal heat. The fireplace has a wooden housing measuring approximately 46 inches wide and 16 inches deep.

The applicable subheading for the electric fireplace will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances, other. The rate of duty will be 2.7 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 the 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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division