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NY F83276

March 15, 2000

CLA-2-39:RR:NC:SP:222 F83276


TARIFF NO.: 3926.40.0000

Ms. Carol Ritchings
Conair Corporation
150 Milford Road
East Windsor, NJ 08520

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

Dear Ms. Ritchings:

In your letter dated February 14, 2000, you requested a tariff classification ruling.

The submitted sample is identified as Model CP1 Calming Pond. It is a decorative calming pool. This item consists of a plastic foundation mountain, a plastic plant base plate containing polished stones made of natural rocks, a submersible pump and stones, natural-looking driftwood with a painted orchid and a 6-foot power cord.

The rocks can be attractively arranged in the plate. The submersible pump produces a soothing sound of flowing water. The plastic components impart the essential character of this item.

The applicable subheading for Model CP1, the calming pond 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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