H325523

HQ H325523 November 9, 2022 CLA-2 OT:RR:CTF:EMAIN H325523 PF CATEGORY: Classification TARIFF NO.: 9403.60.80 Joy R. Semenuk LG Sourcing, Inc. 1000 Lowe's Blvd. Mooresville, North Carolina 28117 RE: Tariff classification of fireplace mantels with built-in electric fireplaces from China Dear Ms. Semenuk: This is in reply to your request for a prospective ruling on the tariff classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of fireplace mantels with built-in electric fireplaces. Your request was forwarded by the National Commodity Specialist Division to this office for a response. FACTS: There are three fireplace mantels with built-in electric fireplaces at issue. They are identified by product numbers 4976260, 4976290, and 4983744. You provided the following information regarding the subject merchandise: Product 4976260 consists of a fireplace insert and a decorative surround. You indicate both components are about equal in value. The fireplace surround consists of medium density fiberboard (MDF) for the faux stone to be placed upon as well as the top visual shelf and lower portions. The fireplace can stand on level floor where a homeowner chooses to place it. The material around the electric insert firebox offers safety and esthetics. The faux stone is comprised of magnesium oxide fiberglass with a cement binder. The electric heater/firebox is infrared quartz and has manmade logs, light-emitting diode (LED) light fire effect, and the heater has a thermostat and blower fan. It also has a remote controller powered by two AAA batteries. The product has maximum wattage of 1,500 and produces 5,100 BTUs per hour for supplemental heat up to 1,000 square feet. It measures 14 inches (depth) by 41.25 inches (height) by 43.5 inches (width) and weighs 115 pounds. This fireplace stylized heater is meant for supplemental heating and is not truly meant to be moved around much; rather, it will usually remain where it is positioned. Product 4976260 
 Product 4976290 consists of a fireplace insert and a decorative surround. You indicate both components are about equal in value. The fireplace surround consists of MDF for the faux stone to be placed upon as well as the top visual shelf and lower portions. The fireplace can stand on level floor where a homeowner chooses to place it. The material around the electric insert firebox offers safety and esthetics. The faux stone is comprised of magnesium oxide fiberglass with a cement binder. The electric heater/firebox is infrared quartz and has manmade logs, LED light fire effect, and the heater has a thermostat and blower fan. It also has a remote controller powered by one CR2025 lithium battery. The product has maximum wattage of 1,500 and produces 5,100 BTUs per hour for supplemental heat up to 1,000 square feet. It measures 15.5 inches (depth) by 40.75 inches (height) by 53 inches (width) and weighs 161 pounds. This fireplace stylized heater is meant for supplemental heating and is not truly meant to be moved around much; rather, it will usually remain where it is positioned. Product 4976290 
 Product 4983744 consists of a fireplace insert and a decorative surround. You indicate both components are about equal in value. The fireplace surround consists of MDF for the faux stone to be placed upon as well as the top visual shelf and lower portions. The fireplace can stand on level floor where a homeowner chooses to place it. The material around the electric insert firebox offers safety and esthetics. The faux stone is comprised of magnesium oxide fiberglass with a cement binder. The electric heater/firebox is infrared quartz and has manmade logs, LED light fire effect, and the heater has a thermostat and blower fan. It also has a remote controller powered by one CR2025 lithium battery. The product has maximum wattage of 1,500 and produces 5,100 BTUs per hour for supplemental heat up to 1,000 square feet. It measures 15.5 inches (depth) by 41 inches (height) by 44.5 inches (width) and weighs 155 pounds. This fireplace stylized heater is meant for supplemental heating and is not truly meant to be moved around much; rather, it will usually remain where it is positioned. Product 4983744 
 ISSUE: Whether the fireplace mantels with built-in electric fireplaces are classified as electric space heaters of heading 8516, HTSUS, or as other furniture of heading 9403, HTSUS. LAW AND ANALYSIS: Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation (AUSR). The GRIs and the AUSR are part of the HTSUS, and are considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Rule 2(a) relates to incomplete or unfinished goods. Rule 2(b) relates to mixtures and combinations of materials or substances. Rule 3 provides, in pertinent part, that When, by application of Rule 2(b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows: [t]he heading which provides the most specific description shall be preferred to headings providing a more general description.... Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character…. When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The HTSUS headings under consideration are as follows: 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: 9403 Other furniture and parts thereof: Legal Note 2 to Chapter 94 provides that: The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the HTSUS at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The ENs to GRI 3(b) provide, in pertinent part, that: (VII) In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. (IX) For the purpos

Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation (AUSR). The GRIs and the AUSR are part of the HTSUS, and are considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Rule 2(a) relates to incomplete or unfinished goods. Rule 2(b) relates to mixtures and combinations of materials or substances. Rule 3 provides, in pertinent part, that When, by application of Rule 2(b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows: [t]he heading which provides the most specific description shall be preferred to headings providing a more general description.... Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character…. When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The HTSUS headings under consideration are as follows:8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heat