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NY N021240

January 18, 2008



TARIFF NO.: 8413.70.2004

Ms. Amy Morgan
Costco Wholesale
999 Lake Drive
Issaquah, Washington 98027

RE: The tariff classification of a decorative fountain from China

Dear Ms. Morgan:

In your letter dated December 27, 2007 you requested a tariff classification ruling. Descriptive literature was submitted.

The article you plan to import is described as a decorative “Italian Fountain,” Item Number 265182. This lighted water fountain is designed to provide visual and auditory appeal. It is comprised of polyresin, fiberglass and stone powder, two 5 watt light bulbs to illuminate the fountain, one transformer, three metal spouts and one electrical pump to circulate water through the spouts. You indicate the pump is centrifugal in design and submersible. The essential character of the fountain is imparted by the pump.

The applicable subheading for the decorative “Italian Fountain” will be 8413.70.2004, Harmonized Tariff Schedule of the United States (HTSUS), which provides for submersible pumps as other centrifugal pumps for liquids. The rate of duty is free.

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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