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NY F89492

July 28, 2000

CLA-2-39:RR:NC:SP:222 F89492


TARIFF NO.: 3926.40.0000

Ms. Cathy Petrus
Limited Distribution Services
7 Limited Parkway
Reynoldsburg, OH 43068

RE: The tariff classification of crystal flowers fountain from China.

Dear Ms. Petrus:

In your letter dated July 6, 2000, you requested a tariff classification ruling.

The submitted sample is identified as vendor stock number F90647BA. It is called a Crystal Flowers Fountain. The plastic fountain consists of a copper pipe, rocks, a plastic part with colorful flowers painted thereon and a submersible pump with an electrical cord.

The plastic part with the flowers printed thereon can be attached to the copper pipe, while rocks can be attractively arranged in the base. The submersible pump produces a soothing sound of flowing water. The plastic components impart the essential character to this item.

The sample is returned as you requested.

The applicable subheading for the Crystal Flowers Fountain 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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