CLA-2-39:RR:NC:SP:221 R00617

Mr. Karl Krueger
DHL Danzas Air & Ocean
2660 20th Street
Port Huron, MI 48060

RE: The tariff classification of garden products from China and Israel.

Dear Mr. Krueger:

In your letter dated July 22, 2004, on behalf of Gracious Living, Canada, you requested a tariff classification ruling.

The sundial is made of polypropylene and is intended to be a decorative article for outdoor garden use.

The fountain is made of fiberglass reinforced plastics. It includes an electric 120 volt pump. It is intended for outdoor garden decoration.

The stepping stones are made of polypropylene and measure 16 inches by 16 inches with beveled edges. They are imported in a carton of five pieces. The stones are functional articles designed to be laid in the ground and used to form a pathway in a garden.

The “bug ornamentals” are decorative articles intended to adorn a yard or garden. One style represents a bumblebee, one style represents a butterfly and one style represents a dragonfly. All are made with a rattan body woven around a steel frame. The wings are coated metal grillwork and the legs, eyes and antennae are of steel.

The sundial, fountain, and bug ornamentals are made in China. The stepping stones are made in Israel.

The applicable subheading for the sundial and fountain will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the polypropylene stepping stones will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The general rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the bug ornamentals will be 8306.29.0000, HTS, which provides for statuettes and other ornaments, and parts therefore, of base metal, other. The rate of duty will be free.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski
National Commodity
Specialist Division