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NY N016771




October 3, 2007

CLA-2-73:RR:E:NC:N1:102

CATEGORY: CLASSIFICATION

TARIFF NO.: 7321.81.5000

Ms. Amy Morgan
Costco Wholesale
999 Lake Drive
Issaquah, Washington 98027

RE: The tariff classification of a propane patio torch from China

Dear Ms. Morgan:

In your letter dated September 7, 2007 you requested a tariff classification ruling. Descriptive literature and an illustration were submitted.

The item in question is described as a propane patio torch, Item Number 235681. This patio torch is made of stone case aluminum with a stainless steel “firebox”/burner. It stands 35.4 inches tall, measures 20.4 inches in width and weighs 65 pounds. The product is designed to provide both illumination and warmth.

Based on the information you have made available, we find that the torch is a decorative fire of the type used to warm an outdoor space. Accordingly, because the firebox is made of stainless steel, the torch is provided for in heading 7321, Harmonized Tariff Schedule of the United States (HTSUS).

The applicable subheading for the propane patio torch will be 7321.81.5000, HTSUS, which provides for other appliances for gas fuel or for both gas and other fuels, of iron or steel. The rate of duty will be 2.9 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 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 Kenneth T. Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,

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