CLA-2-84:RR:E:NC:N1:102

Ms. Bernadette Placido
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380

RE: The tariff classification of a solar powered birdbath from China

Dear Ms. Placido:

In your letter dated January 26, 2007 you requested a tariff classification ruling on behalf of QVC.

The article in question is described as a solar powered birdbath, item M15305. The birdbath is comprised of resin bowl, a metal stand and a low voltage water pump with filter. The pump, which is a solar powered, submersible centrifugal pump, constantly recycles water from a hidden reservoir. Descriptive information was submitted.

The applicable subheading for the birdbath will be 8413.70.2004, Harmonized Tariff Schedule of the United States (HTSUS), which provides for submersible centrifugal pumps for liquids. The rate of duty is free.

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 Kenneth T. Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division