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NY N019666




February 7, 2008

CLA-2-68:OT:RR:NC:1:126

CATEGORY: CLASSIFICATION

TARIFF NO.: 6815.99.4000

Mr. Robert Cangemi
J. Cortina, Inc.
603 E. Jackson Street
Tampa, Florida 33602

RE: The tariff classification of an article of other mineral substances from China

Dear Mr. Cangemi:

In your letter dated November 9, 2007, on behalf of your client, Suncoast Sales & Designs, Inc., you requested a tariff classification ruling regarding a 24” fire pit. A portion of the fire pit (bowl) was submitted with your ruling request. The submitted sample was sent to our Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis.

The subject article, described as “24-inch Fire Pit”, item number GS80987, consists of a 24-inch fire pit (bowl) on a steel stand with a domed steel screen cover. You state in your letter that the fire pit (bowl) is not fired; it is cold cast and then applied in a mold. The fire pit will be coated with a heat retardant material. It is principally used as a heating device intended for outdoor use.

You also state that the fire pit (bowl) portion is essentially composed of natural minerals reinforced with glass fibers. Analysis of the sample by our laboratory confirms your description of its composition. The laboratory indicated that the item does not consist of ceramics.

The applicable subheading for the “24-inch Fire Pit”, item number GS80987, will be 6815.99.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articlesof other mineral substances...not elsewhere specified or included: other articles: other: other. The rate of duty will be free.

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 Jacob Bunin at 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,

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