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NY N013268

July 13, 2007



TARIFF NO.: 8413.70.2004, 3926.90.9980

Mr. John Woolington
Toba Fountains LLC
15622 Producer Lane
Huntington Beach, CA 92649

RE: The tariff classification of fountains and accessory products from China.

Dear Mr. Woolington:

In your letter dated June 12, 2007 you requested a tariff classification ruling on behalf of Toba Fountains.

The items you plan to import are described as self-contained floating fountains along with fountain accessories. The fountains are constructed of injection molded plastic housings which enclose a submersible pump, electronic controller, lights and various other elements while the accessories are made of plastic. Descriptive literature was submitted including samples of the accessories.

The Legend Fountain, Model Number MF101, is designed to be used in a residential swimming pool and comes with a long range remote control that can change fountain styles, turn on or off colored lighting and control other features. It runs on removable rechargeable batteries.

The Tranquility Fountain, Model Number MF102, is designed to be used in a residential pond and comes with a long range remote control that can change fountain styles, turn on or off the built-in colored lighting and control other features. It is powered by an external power supply and a 20ft. cable.

In addition, you plan to import fountain accessories. The accessory lens packs contain plastic lens covers in various colors that fit to the top of the fountain to change the light color. The accessory fountain head packs are comprised of plastic fountain heads that fit to the fountain outlets to change the style of the water spray.

In your request you suggest the fountains are properly classified under heading 8424, Harmonized Tariff Schedule of the United States (HTSUS), which provides for agricultural or horticultural sprayers and the fountain accessories should be classified under heading 8413, (HTSUS), which provides for parts of pumps. Based on the information provided, the items are more specifically provided elsewhere.

The applicable subheading for the fountains will be 8413.70.2004, (HTSUS), which provides for submersible pumps. The rate of duty is free.

The applicable subheading for the fountain accessories will be 3926.90.9980, (HTSUS), which provides for other articles of plastic. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kenneth T. Brock at 646-733-3009.


Robert B. Swierupski

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