The tariff classification of an outdoor fire pit from Turkey

N022289 February 15, 2008 CLA-2-73:OT:RR:E:NC:1:102 CATEGORY: Classification TARIFF NO.: 7321.89.0050 Mr. Joel G. McClure Restoration Hardware, Inc. 15 Koch Road Suite J Corte Madera, CA 94925 RE: The tariff classification of an outdoor fire pit from Turkey Dear Mr. McClure: In your letter dated January 23, 2008 you requested a tariff classification ruling. Descriptive literature and a sample were provided. The item you plan to import is described as an Outdoor Fire Pit, style number 2610-0111. This fire pit measures 36 inches in diameter. It consists of a copper bowl that sits on an iron stand with an iron screen. The principal weight of the item is the iron. The fire pit is intended for outdoor use as a heating device in either the garden or patio. It uses solid wood to fuel the fire inside the copper bowl. The applicable subheading for the outdoor fire pit will be 7321.89.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other appliances including appliances for solid fuel, of iron or steel. The rate of duty is 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division