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NY J85724

June 23, 2003

CLA-2-39:RR:NC:SP:221 J85724


TARIFF NO. 3926.40.0000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of lighted fountains from China.

Dear Mr. Stinson:

In your letter dated June 7, 2003, you requested a classification ruling.

The submitted sample assortment is identified as item number 933030, XGW Lighted Fountains. The fountains are designed for indoor use as table decorations. They will be available in two assorted styles, the Horseshoe (0-48676-08422-1) and the Ice Tower (0-48676-08425-2). The base of the fountains is made of polyresin-stone material and the top is made of acrylic and glass. The fountains also include a submersible pump with a light. The pump produces a soothing sound of flowing water when activated and the light illuminates the top portion of the water fountain. The essential character is imparted by the plastic components of the fountains.

The samples are returned as you requested.

The applicable subheading for both styles of the water fountains 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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