CLA-2-83:OT:RR:NC:N1:121
Maya Kessler
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a decorative metal fountain from China
Dear Ms. Kessler:
In your letter dated August 30, 2021, you requested a tariff classification ruling.
The item under consideration is identified as the Cascading Cup Fountain, item number 2127195. The fountain is 65 inches tall and has a 13.8-inch square base. It has a tree-like shape with metal spouted cups at the end of each metal branch. Water will cascade down the arrangement of cups to the metal base of the fountain. The top of the base is covered with decorative glass. You note that the fountain has a centrifugal pump that does not work unless it is fully submerged and that has an automatic shutoff valve in case the fountain runs dry. The fountain also has a removable drain plug that is accessible from inside the base. According to your documentation, the fountain is comprised of approximately 75% metal by weight and almost 72% metal by value as compared to the pump which comprises approximately 6% by weight and 13% by value.
In your letter, you suggest that the Cascading Cup Fountain is classified under subheading 8413.70.2004, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Other centrifugal pumps: Other: Submersible pumps. However, we disagree.
The classification of similar merchandise has been addressed in Conair Corporation v. United States, Slip. Op. 05-95, Court No. 02-00383, Court of International Trade (CIT). To make a classification determination, the CIT applied General Rule of Interpretation (GRI) 3 (b) and considered Explanatory Note Rule 3 (b) (VIII), which states that the factor which determines essential character will vary between different kinds of goods. It may, for example, 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 goods. When the essential character of a composite good can be determined, the whole product is classified as if it consists only of the material or component that imparts the essential character to the composite good. In considering Explanatory Note 3 (b) (VIII) to GRI 3 (b), the court reasoned that the pump’s role in relation to the use of Conair’s Serenity Ponds is essential.
However, in this case, the fountain differs from the tabletop fountain in Conair, as the decorative metal aspects of the Cascading Cup Fountain are substantial in appearance, bulk and weight. The fountain is a considerably-sized ornamental tree that features steel cups that artistically represent leaves connected to stems and a sturdy trunk. In addition, the fountain’s steel stand is designed to hold visually appealing glass beads. Furthermore, the weight of the decorative metal makes up approximately 75 percent of the article’s total net weight. In considering the product’s attributes, the product is a decorative article that provides visual appeal without the role of the pump. Therefore, in considering the decorative aspect of the fountain outweighs the role of the pump, the pump does not impart the essential character of the Cascading Cup Fountain.
The applicable subheading for the Cascading Cup Fountain, item number 2127195, will be 8306.29.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof: Other, Other. 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 at https://hts.usitc.gov/current.
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. ruling contact National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division