CLA-2-84:OT:RR:NC:N1:102
Ms. Angela Xue
I-Logix Customs Inc.
708 South Nogales Street, Suite D City of Industry, CA 91748
Dear Ms. Xue:
In your letter dated October 26, 2023, you requested a tariff classification ruling on behalf of your client, Winsome House, Inc.
The article you plan to import is described as a decorative water fountain. The fountain is tiered, designed for water to flow down from upper tiers that are shaped as pots into a larger round-shaped pot. It is designed for indoor and outdoor use, and features a submersible pump. It is comprised of 95 percent Polyresin and 5 percent plastic, and measures approximately 13 inches by 12.5 inches by 31.7 inches.
Classification of merchandise under the Harmonized Tariff Schedule of the United (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. In regard to fountains, Conair Corp. v. United States, Slip Op. 2005-95 (CIT August 12, 2005), discusses a similar fountain, and 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. Here, we find the subject fountain is 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 fountain.
Therefore, in accordance with GRI 3(b), the applicable subheading for the decorative water fountain will be 8413.70.2004, HTSUS, which provides for submersible pumps as other centrifugal pumps for liquids. The rate of duty is free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8413.70.2004, HTSUS, unless specifically excluded, are subject to an 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.
The article in question may be eligible for an exclusion from the Section 301 duties, however, that determination will be made independently of the tariff classification ruling. For further information on applicability of an exclusion from section 301 duties please contact your assigned Customs Center for Excellence & Expertise office prior to importation of the goods.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division