CLA-2-39:RR:NC:2:222 A89712
Mr. Arthur Stein
ETA Import & Export Ltd.
1 Cross Island Plaza, 3rd Floor
Jamaica, NY 11422
RE: The tariff classification of a plastic house waterfall from China.
Dear Mr. Stein:
In your letter dated November 21, 1996, on behalf of your client E. Mishan & Sons,
you requested a tariff classification ruling.
The submitted sample is identified as item #6095, plastic house waterfall. This
waterfall consists of a house with trees, flowers and a water wheel all made of plastic. The
house waterfall is surrounded with a decorative rock wall setting. This wall continues and
rises high above the back of the house. The top of the house is removable for pouring water
into the reservoir. The fountain unit is connected to a plastic water reservoir and pump that
is powered by an electric cord and a 2-pronged plug. When plugged in the water is pumped
from the reservoir through the hose and over the water wheel and back into the reservoir.
This process continues until the waterfall is unplugged.
The sample is being returned as requested.
The applicable subheading for the plastic house waterfall 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 heading 3901 to 1914: 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 Alice Masterson at 212-466-5892.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division