CLA-2-84:OT:RR:NC:N1:102
Ms. Laurel Talan Scapicchio
BJ'S Wholesale Club Inc.
25 Research Drive
P.O. Box 5230
Westborough, MA 01581
RE: The tariff classification of a water fountain from China
Dear Ms. Scapicchio:
In your letter dated October 22, 2018, you requested a tariff classification ruling. Illustrations of the item were included.
The product as issue is referred to as a 3 Tier Water Fountain with Pump and Planter, SKU number 190535. The product is described as garden décor and is illustrated with a plant and water flowing from the upper two tiers of the fountain. The flow of water provides the visual and auditory appeal of the fountain and is pumped by the submersible pump, which imparts the essential character.
The applicable subheading for the 3 Tier Water Fountain with Pump and Planter, SKU number 190535, will be 8413.70.2004, Harminozed Tariff Schedule of the United States, HTSUS, which provides for pumps for liquids, whether or not fitted with a measuring device: Other: Submersible pumps. The rate of duty will be Free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 8413.70.2004, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8413.70.2004, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division