CLA-2 OT:RR:NC:N1:102
Joseph J. Kenny
Geodis USA Inc.
One CVS Dr
Woonsocket, Rhode Island 02895
RE: The classification of table fountains from China
Dear Mr. Kenny:
In your letter dated March 1, 2022, on behalf of CVS Pharmacy Inc., you requested a ruling on the classification of table fountains.
The products under consideration are table fountains for indoor use, item numbers 509141 and 252044. The fountains feature removable stones and incorporate a submersible pump assembly that consists of a motor connected to an impeller. Four styles of item number 509141 and three styles of item number 252044 were presented for our review.
In regard to the four styles of item number 509141, the fountains are primarily made of plastic and measure approximately four inches in width, four inches in depth, and six inches in height. Two of the fountains are tiered, designed for water to flow down from the upper tiers that are shaped as pots into a larger round-shaped pot. The third fountain style is designed for water to cascade over a rectangular-shaped background of blue and green colors. The fourth style has a circular component that incorporates nozzle-like mechanisms that release water into a flower with an LED light, which then flows down into the base.
In regard to the three styles of item number 252044, the fountains are primarily made of plastic and measure approximately four inches in width, six inches in depth, and ten inches in height. One fountain is tiered, designed for water to flow down from the upper tiers into a square-shaped base. The tiers are shaped like pots and each pot features an LED light. The second style has an LED light that sits towards the top of the fountain. It is designed for water to pour over a rectangular-shaped background and into a flower with an LED light, which then flows into the base. The third style has an LED light that sits towards the top of the fountain. It is designed for water to flow past a rectangular shaped background of white and blue colors, into a square-shaped base.
In your letter, you suggest the fountains be classified 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. We disagree for the following reasons.
The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance.
Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
Moreover, court case Conair Corp. v. United States, Slip Op. 2005-95 (CIT August 12, 2005), discusses a similar fountain, in which it was determined that the pump imparts the essential character. The determination was based on the premise that the flow of water created by the pump provides the visual and auditory appeal. As such, the fountain was classified under HTSUS heading 8413, which provides for pumps for liquids, whether or not fitted with a measuring
device; liquid elevators.
We find the subject fountains are similar to the fountain described in this court case, as the water flow created by the pump provides the visual and auditory appeal of the fountains. Accordingly, the pump imparts the essential character of the fountains.
Therefore, in accordance with GRI 3(b), the applicable subheading for the table fountains for indoor use, item numbers 509141 and 252044, is 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 is free.
Products of China classified under subheading 8413.70.2004, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8413.70.2004, HTSUS, listed above at the time of importation.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. Part 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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division