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July 27, 1999

CLA-2-39:RR:NC:SP:222 E84043


TARIFF NO.: 3926.40.0000

Ms. Laura Denny
CBT International, Inc.
110 West Ocean Blvd., Suite 728
Long Beach, CA 90802

RE: The tariff classification of a calming pool from China.

Dear Ms. Denny:

In your letter dated June 22, 1999, on behalf of J B Research, Inc., you requested a classification ruling.

The submitted sample is identified as item #280. It is a decorative calming pool. This item consists of a resin plate containing slate rocks and stones, natural-looking driftwood with a painted orchid and a wrought iron stand.

The rocks and stones can be attractively arranged in the plate. This article also includes a submersible pump. The pump produces a soothing sound of flowing water. The plastic plate imparts the essential character of this item.

The sample is returned as you requested.

The applicable subheading for item #280, the calming pool 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 headings 3901 to 3914: 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 212-637-7090.


Robert B. Swierupski

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