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NY A89712




December 19, 1996

CLA-2-39:RR:NC:2:222 A89712

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. Arthur Stein
ETA Import & Export Ltd.
1 Cross Island Plaza, 3rd Floor
Jamaica, NY 11422

RE: The tariff classification of a plastic house waterfall from China.

Dear Mr. Stein:

In your letter dated November 21, 1996, on behalf of your client E. Mishan & Sons, you requested a tariff classification ruling.

The submitted sample is identified as item #6095, plastic house waterfall. This waterfall consists of a house with trees, flowers and a water wheel all made of plastic. The house waterfall is surrounded with a decorative rock wall setting. This wall continues and rises high above the back of the house. The top of the house is removable for pouring water into the reservoir. The fountain unit is connected to a plastic water reservoir and pump that is powered by an electric cord and a 2-pronged plug. When plugged in the water is pumped from the reservoir through the hose and over the water wheel and back into the reservoir. This process continues until the waterfall is unplugged.

The sample is being returned as requested.

The applicable subheading for the plastic house waterfall will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of heading 3901 to 1914: statuettes and other ornamental articles. The rate of duty will be 5.3 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 Alice Masterson at 212-466-5892.

Sincerely,

Roger J. Silvestri
Director

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