CLA-2-74:RR:NC:N1:113 G89899
Ms. Pilar Dorfman
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007-1309
RE: The tariff classification of a lawn sprinkler from China.
Dear Ms. Dorfman:
In your letter dated March 30, 2001, you requested a ruling on behalf of LTD Commodities, Inc., on tariff classification.
The sample you provided is the ERV Revolving Elephant Sprinkler. The sprinkler is made of brass, steel and cold cast ceramic. The ceramic portion is in the shape of an elephant seated on a flowerbed. A copper tube with hose fitting runs through the figure and extends out the elephant’s trunk. A round, revolving sprinkler head is attached to the end of this tube. Despite its decorative appearance, the item has a defined use as a functioning sprinkler. We assume that the metal of principal weight is the copper.
The applicable subheading for this product will be 7418.19.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of copper, other, other, other. The general rate of duty will be 3 percent ad valorem.
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 National Import Specialist James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division