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NY 856056

October 5, 1990

CLA-2-39:S:N:N3G:221 856056


TARIFF NO.: 3924.90.5000; 3917.39.0020; 3920.10.0000

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.


Jean F. Maguire
Area Director

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