CLA-2-39:S:N:N3G:221 856056
Ms. Sylvia Perez
M.G. Maher & Company, Inc.
442 Canal Street
New Orleans, LA 70130
RE: The tariff classification of water garden products from
England.
Dear Ms. Perez:
In your letter dated September 6, 1990, on behalf of
Fountains Etc., you requested a tariff classification ruling.
The water garden products consist of four products, which
you state will not be imported as sets. Item 1 is a pond liner
that is composed of low density polyethylene. Such liners are
designed to stretch in both directions so that they can be shaped
to fit a pond of any shape. The liners are in the form of
sheets, available in sizes ranging from 9' 10" by 8' 2" to 32' 8"
by 82' 0". The sheets have not been hemmed or otherwise
processed.
Item 2 consists of molded semi-rigid garden ponds, cascades
and streamlets of various designs, sizes and depths, made from
cellulose plastics material.
Item 3 is a black fountain nozzle with six interchangeable
spray patterns. The nozzle includes a T connection for the
waterfall and a built-in water flow control valve. It is made of
plastics material.
Item 4 is a 12' roll of nylon-reinforced polyvinyl chloride
plastics tubing to connect the pump to the waterfall.
The applicable subheading for the pond liners will be
3920.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other plates, sheets, film, foil and
strip, of plastics, noncellular and not reinforced, laminated, or
similarly combined with other materials, of polymers of ethylene.
The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the molded garden ponds,
cascades, streamlets and fountain nozzles will be 3924.90.5000,
HTS, which provides for other household articles of plastics.
The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the tubing will be
3917.39.0020, HTS, which provides for tubes, pipes and hoses of
plastics, other, of polyvinyl chloride. The rate of duty will be
3.1 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport