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NY 859453



JAN 17 1991

CLA-2-73:S:N:N1:113 859453

CATEGORY: CLASSIFICATION

TARIFF NO.: 7321.81.5000

Ms. Leora H. Fisher
Fire Hearth Ltd.
2210 Douglas Road
Burnaby, BC V5C5A7

RE: The tariff classification of natural gas fireplaces and natural gas log sets from Canada

Dear Ms Fisher:

In your letter dated January 3, 1991, you requested a tariff classification ruling.

The gas fireplaces come in three sizes. Each unit consists of a metal firebox, a metal pan with a metal gas burner, gas controls a small amount of silica sand to fill the pan and four refractory (concrete) artificial logs that are placed in the pan. The gas controls and logs are both purchased from U. S. based companies. The gas log sets come in three stock sizes and consist of a metal pan with a metal gas burner, gas controls, silica sand and four refractory (concrete) logs.

The applicable subheading for the natural gas fireplaces and natural gas log sets will be 7321.81.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers, barbecues, etc.; other appliances: other. The duty rate will be 4.2 percent ad valorem.

Goods classifiable under subheading 7321.81.5000, HTS, which have originated in the territory of Canada, will be entitled to a 2.9 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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