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NY 885310




April 26, 1993

CLA-2-73:S:N:N3:113 885310

CATEGORY: CLASSIFICATION

TARIFF NO.: 7321.81.5000

Mr. Bill Stewart
Legacy Fireplace Manufacturing Inc.
845 St. Andrew's Street
Nanaimo, B.C., Canada V9S 1S8

RE: The tariff classification of fireplaces from Canada

Dear Mr. Stewart:

In your letter dated April 13, 1993, you requested a tariff classification ruling.

The merchandise is the Fireflame model fireplace. It is a gas-operated, 18,500 BTU/hr fireplace with a twin pane, glass door and brass trim and cultured oak logs.

The applicable subheading for the fireplace will be 7321.81.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates...and similar non-electric domestic appliances, other appliances, for gas fuel, other. The rate of duty 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 2.1 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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