Background

In the July 28, 2021, Customs Bulletin and Decisions, CBP has finalized separate proposals to (1) reclassify fire pits under HTSUS 7321.81.50 (duty-free) if made or iron or steel or HTSUS 6810.99.00 (duty-free) if made of cement, concrete, or artificial stone; and (2) reclassify menorahs as lamps and lighting fittings under HTSUS 9405.50.40 (duty-free; those that hold candles) or 9405.40.84 (duty-free; those that are electric) rather than as festive articles under HTSUS 9505.90.60 (duty-free).

Fire Pits. These items were previously classified as metal furniture under HTSUS 9403.20 (duty-free) or other furniture under HTSUS 9403.89 (duty-free). They are constructed (1) primarily of steel, (2) of aluminum and steel, (3) of glass fiber reinforced concrete, or (4) of natural stone powder with a cement binder containing fiberglass. CBP states that these items are not furniture because they are not primarily designed to function as a place to put dinner plates and comfortably dine and instead primarily function as a heat source. Rulings NY N053402, NY N301170, and NY N301060 have been revoked, and ruling NY N264651 has been modified, to reflect this change.

Menorahs. CBP explains that menorahs are utilitarian articles used in the celebration of a holiday that are excluded from Chapter 95 by Chapter Note 1(w). However, CBP adds that this status qualifies both menorahs for duty-free treatment under HTSUS 9817.95.01. Rulings NY J82947, NY I84339, NY E80531, NY D86109, NY D86108, and NY D85910 have been revoked to reflect this change.

For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.

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