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NY E89812




December 10, 1999

CLA-2-73:RR:NC:N1:113 E89812

CATEGORY: CLASSIFICATION

TARIFF NO.: 7321.83.0050; 7321.90.6090

Mr. Dan Courson
Import Traders, Inc.
333 Southwestern Blvd.
Suite 202
Sugar Land, TX 77478-3659

RE: The tariff classification of a fireplace from China

Dear Mr. Courson:

In your letter dated November 12, 1999, you requested a tariff classification ruling.

The merchandise is the Real Flame Fireplace Mantel, Model 9700-C. The unit includes a medium-density fiberboard mantel with wood veneer, a fabricated metal firebox and grate, an accessory kit of a mesh screen with hardware and a concrete log. The unit burns canned solidified fuel and does not need to be vented. In our opinion, the essential character of the unit is provided by the metal firebox.

You have also requested the classification of the fireplace set, the accessory kit and the concrete log separately.

The applicable subheading for the complete fireplace/accessory kit/log and the fireplace alone will be 7321.83.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookers, barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, other appliances, for solid fuel, other. The rate of duty will be free.

The applicable subheading for accessory kit will be 7321.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for parts thereof, of iron or steel, parts, other, other. The rate of duty will be free.

Your request does not provide sufficient information to classify the concrete log. Your request should include a breakdown of the composition of the log, whether or not it has been fired and at what temperature, and a sample (preferably a small piece.)

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 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

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