us-cbp-cross-rulings-hq-083516•HQ 083516: Fire screen
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 083516
March 26, 1990
CLA-2 CO:R:C:G 083516 JLJ 835185
CATEGORY: Classification
TARIFF NO.: 9403.20.00
Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, Missouri 64108
RE: Fire screen
Dear Mr. O'Neill:
You requested a tariff classification for a fire screen
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The merchandise at issue is a three-fold arch top fire
screen made of a steel 7/16 inch frame and stamping mesh,
trimmed in brass. The screen is 30-1/2 inches high and 52
inches wide.
Similar merchandise was classified in Customs Headquarters
Ruling Letter (HRL) 083639 of April 24, 1989. In that letter,
a fan-shaped fireplace screen of solid brass was held to be
classified under the provision for furniture of other
materials, other, in subheading 9403.80.60, HTSUSA.
ISSUE:
What is the HTSUSA classification of the fire screen?
LAW AND ANALYSIS:
Chapter Note 2 of Chapter 94, HTSUSA, which covers
furniture, states that the articles in Heading 9401 to 9403 are
to be classified in those headings only if they are designed
for placing on the floor or ground. The instant fire screen is
a movable article constructed for placing on the floor or
ground. It is intended to prevent large cinders from escaping
from the fireplace. It is used to equip private dwellings.
-2-
The Explanatory Notes for Heading 9403, which covers other
furniture, state as follow:
The heading includes furniture for:
(1) Private dwellings, hotels, etc.,
such as:...fire screens....
Noting all of the above-mentioned facts, the fire screen
is classifiable as other furniture in Heading 9403, HTSUSA. We
note that there is a specific provision for metal furniture
(other than that used in offices) in subheading 9403.20.00,
HTSUSA.
HOLDING:
The instant fire screen is classified under the provision
for other furniture and parts thereof: other metal furniture:
other, in subheading 9403.20.00, HTSUSA, dutiable at the rate
of 4 percent ad valorem. HRL 083639 is hereby modified to
conform to this ruling.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: Area Dir., N.Y. Seaport (NIS-233)
1 cc: Port Director, Kansas City, Missouri
hensley library 083516JLJ
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