The tariff classification of a ceramic outdoor fireplace from Mexico and/or the Dominican Republic

NY R04274 July 17, 2006 CLA-2-69:RR:NC:1:126 R04274 CATEGORY: Classification TARIFF NO.: 6914.90.8000 Ms. Michele T. Pluta Maersk Customs Services, Inc. 2455 Paces Ferry Road NW Atlanta, GA 30339 RE: The tariff classification of a ceramic outdoor fireplace from Mexico and/or the Dominican Republic Dear Ms. Pluta: In your letter dated June 23, 2006, on behalf of your client, The Home Depot, you requested a tariff classification ruling. A photograph of the item was submitted with your ruling request. The product under consideration is described as a chiminea (clay outdoor fireplace) – item number TDD 001. The clay chiminea has a potbelly base tapered and extended upward to form a smoke stack. It has an opening for the insertion of wood which rests on a metal grate. The item includes a metal stand. You stated in your letter that the article’s sole purpose is to be used as an outdoor heater and is designed for small outdoor fires. The complete article weighs approximately 85 pounds. The applicable subheading for the ceramic chiminea (outdoor fireplace) on metal stand will be 6914.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other ceramic articles: other: other. The general rate of duty will be 5.6 percent ad valorem. Articles classifiable under subheading 6914.90.8000, HTSUS, which are products of the Dominican Republic, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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, National Commodity Specialist Division