CLA-2-39:RR:NC:SP: 221 J84151

TARIFF NO. 3926.40.0000

Ms. Dana L. Bounds
UPS Supply Chain Solutions
1600 Genessee, Suite 450
Kansas City, MO 64102

RE: The tariff classification of a plastic fountain from China.

Dear Ms. Bounds:

In your letter dated May 8, 2003, on behalf of your client Sunterra, LLC, you requested a classification ruling.

The submitted photograph depicts a “Sea-Saw Squirrel” fountain that is identified as style number 61615. The top of the fountain has a sea-saw designed with miniature squirrels placed in various locations. The water flows through the sea-saw to create motion and activity for the squirrels to play in. This fountain is made for outdoor use. The fountain base is made from unsaturated polyester resin with a talcum filler. The fountain top is made of plastics. The fountain will be sold with a 75-gallon electric pump. The plastic components comprise over 65% by weight of this product. The essential character is imparted by the plastic materials. The applicable subheading for the “Sea-Saw Squirrel” fountain will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division