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HQ 083516


March 26, 1990

CLA-2 CO:R:C:G 083516 JLJ 835185

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.20.00

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, Missouri 64108

RE: Fire screen

Dear Mr. O'Neill:

You requested a tariff classification for a fire screen under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue is a three-fold arch top fire screen made of a steel 7/16 inch frame and stamping mesh, trimmed in brass. The screen is 30-1/2 inches high and 52 inches wide.

Similar merchandise was classified in Customs Headquarters Ruling Letter (HRL) 083639 of April 24, 1989. In that letter, a fan-shaped fireplace screen of solid brass was held to be classified under the provision for furniture of other materials, other, in subheading 9403.80.60, HTSUSA.

ISSUE:

What is the HTSUSA classification of the fire screen?

LAW AND ANALYSIS:

Chapter Note 2 of Chapter 94, HTSUSA, which covers furniture, states that the articles in Heading 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. The instant fire screen is a movable article constructed for placing on the floor or ground. It is intended to prevent large cinders from escaping from the fireplace. It is used to equip private dwellings.

The Explanatory Notes for Heading 9403, which covers other furniture, state as follow:

The heading includes furniture for:

(1) Private dwellings, hotels, etc., such as:...fire screens....

Noting all of the above-mentioned facts, the fire screen is classifiable as other furniture in Heading 9403, HTSUSA. We note that there is a specific provision for metal furniture (other than that used in offices) in subheading 9403.20.00, HTSUSA.

HOLDING:

The instant fire screen is classified under the provision for other furniture and parts thereof: other metal furniture: other, in subheading 9403.20.00, HTSUSA, dutiable at the rate of 4 percent ad valorem. HRL 083639 is hereby modified to conform to this ruling.

Sincerely,

John Durant, Director

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