CLA-2 RR:TC:MM 958866 MMC
Mr. Robert Persily
Director of Import Operations
Freight Brokers International Inc.
1200 Brunswick Ave
PO Box 960219
Inwood, NY 11096-0219
RE: Copper Tabletop Water Garden: EN 83.06: NYRL 815143
Dear Mr. Persily:
This in response to your letter of June 12, 1995, to the
Customs Service Office in New York, N.Y., on behalf of Unique
Arts, requesting the classification of a hand crafted copper
tabletop water garden under the Harmonized Tariff Schedule of the
United States (HTSUS). The letter, together with a sample, was
forwarded to this office for a reply.
FACTS:
The tabletop water garden consists of a four leaf shaped
copper fountain unit connected through copper "stems" to a
plastic water reservoir and pump powered by an electric cord and
3-pronged plug, a copper planter and a decorative rock package.
The literature included with the sample describes the article as
an "indoor fountain".
During operation, the pump is placed in the copper planter
and the reservoir is filled with water. The four "leaves" are
strategically angled so that water will flow over each "leaf" and
back into the reservoir. Silk flowers and small rocks are
placed in the planter surrounding the pump and reservoir. When
plugged in, the water is pumped from the reservoir through the
"stem" and flows over each descending "leaf" and back into the
reservoir. This process continually repeats itself until the
fountain is unplugged.
ISSUE:
What is the classification of the tabletop water garden
under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1, HTSUS, states in part that for legal
purposes, classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
In understanding the language of the HTSUS, Customs consults
the Harmonized Commodity Description and Coding System
Explanatory Notes (ENs). The ENs, although not dispositive,
provide a commentary on the scope of each heading of the
Harmonized System and are thus useful in ascertaining the
classification of merchandise. Customs believes that they should
be consulted for guidance in determining the proper
interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127,
35128 (August 23, 1989).
Heading 8306, HTSUS, provides, in pertinent part, for
statuettes and other ornaments, of base metal. EN 83.06, pgs
1122-23, states, in pertinent part, that :
A)XXX
B) STATUETTES AND OTHER ORNAMENTS
This group comprises a wide range of ornaments of base metal
(whether or not incorporating subsidiary non-metallic parts)
of a kind designed essentially for decoration, e.g., in
homes, offices, assembly rooms, churches, gardens...
The group covers articles which have no utility value but
are wholly ornamental, and articles whose only usefulness is
to contain or support other decorative articles or to add to
their decorative effect, for example:
(1) Busts, statuettes and other decorative figures;
ornaments (including those forming parts of clock sets)
for mantelpieces, shelves, etc. (animals, symbolic or
allegorical figures, etc.); sporting or art trophies
(cups, etc.); wall ornaments incorporating fittings for
hanging (plaques, trays, plates, medallions other than
those for personal adornment); artificial flowers,
rosettes and similar ornamental goods of cast or forged
metal (usually of wrought iron); knick-knacks for
shelves or domestic display cabinets.
(2)xxx
(3) Table-bowls, vases, pots, jardinieres (including
those of cloisonne enamel).
The group also includes, in the circumstances explained
below, certain goods of the two following categories even
though they have a utility value:
(A) Household or domestic articles whether they are
potentially covered by specific headings for such goods
(i.e., headings 73.23, 74.18 and 76.16) or by the "other
articles" headings(e.g., in the case of articles of nickel
and tin in particular)...
(B) Articles, other than household or domestic articles, of
the type which would otherwise fall in the collective
headings at the end of each of the Chapters for metals
(e.g., smokers' sets, jewel cases, cigarette boxes). These
goods are classified in this group if clearly designed
primarily for ornamental purposes.
Customs is of the opinion that the tabletop garden is a base
metal decorative article. It has no utility value but is wholly
ornamental. Its only usefulness is to contain or support, other
decorative articles, specifically a fountain and silk flowers.
This finding is consistent with New York Ruling Letter
(NYRL) 815143 dated October 16, 1995, in which Customs determined
that an indoor wooden planter and fountain was classifiable under
subheading 4421.90.98, HTSUS, as an other article of wood. The
tabletop water garden is classifiable under heading 8306,
specifically subheading 8306.29.00, HTSUS.
HOLDING:
The tabletop water garden is classifiable under subheading
8306.29.00, HTSUS, which provides, in pertinent part, for
statuettes and other ornaments of base metal and has a column one
duty rate of 3% ad valorem.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division