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NY G88838

September 4, 2001

CLA-2-39:RR:NC:N2:222 G88838


TARIFF NO.: 3926.40.0000

Mr. Ted Conlon
Four Star International Trading Company
229 East Main Street, Suite 201
Millford, MA 01757

RE: The tariff classification of a decorative plastic tabletop fountain from China.

Dear Mr. Conlon:

In your letter dated March 16, 2001, you requested a tariff classification ruling.

You have provided a picture and component material breakdown of the fountain, style # 15955195. The chief weight and chief value of the fountain are contributed by the polyresin components. U.S. Customs Headquarters has ruled in HQ 964361 of August 6, 2001 that tabletop fountains such as yours are ornamental articles of the material which gives them their essential character.

The polyresin contains synthetic calcium carbonate and is considered plastic not agglomerated stone. The essential character of this item is imparted by the decorative plastic component.

The applicable subheading for the plastic tabletop 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 and 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 R. Masterson at 212-637-7090.


Robert B. Swierupski

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