CLA-2-84:OT:RR:NC:1:102
Ms. Patricia M. Smith
Western Overseas Corporation
4111-K Rose Lake Drive
Charlotte, NC 28217
RE: The tariff classification of fountains from China.
Dear Ms. Smith:
In your letter dated October 26, 2012, on behalf of Kelkay LLC, you requested a tariff classification ruling.
The products to be imported are five models of fountains marketed for both indoor and outdoor use. You state that these fountains are designed to create a tranquil atmosphere at home, office or garden and are intended to appeal to the consumer’s visual and auditory senses.
The Wildwood Cascade, Model Number F4630L, the Fluted Tier Fountain, Model Number F4748L, the Lodore Fountain, Model Number F4639 and the Nature Glow Rock Pool Haven, Model Number F4780L are all constructed of polyresin and stone powder. The Naples Wall Art, Model Number F4770, however, is comprised of wood, metal and polyresin. While all of the self-contained water features include a submersible pump only those models with an L designation incorporate LED lighting.
You suggest classification of the subject fountains in subheading 8413.70.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pumps for liquids, whether or not fitted with a measuring device; liquid elevators; parts thereof, other centrifugal pumps, other, other, other. However, fountains containing submersible pumps are more specifically provided for in subheading 8413.70.2004, HTSUS.
The applicable subheading for the fountains will be 8413.70.2004, HTSUS, which provides for pumps for liquids, whether or not fitted with a measuring device; liquid elevators; parts thereof, other centrifugal pumps, other, submersible pumps. The rate of duty will be 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 the National Import Specialist at (646) 733-3009.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division