G80228 G8 Ruling Active

The tariff classification of a fountain from China

Issued July 31, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

495237. The fountain is made of cast aluminum. The two-tier fountain measures about 77 cm. in height and 60 cm. in width. It includes a small pump. The water comes out of the mouth of a lion’s head.

CBP rationale

The applicable subheading for the fountain will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other.

Full text

NY G80228 July 31, 2000 CLA-2-83:RR:NC:N1:113 G80228 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Juan Dominguez Wal(Mart Stores, Inc. 702 SW 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a fountain from China Dear Mr. Dominguez: In your letter dated July 24, 2000, you requested a tariff classification ruling. The sample you provided is a Lion Head Wall Fountain, stock no. 495237. The fountain is made of cast aluminum. The two-tier fountain measures about 77 cm. in height and 60 cm. in width. It includes a small pump. The water comes out of the mouth of a lion’s head. The applicable subheading for the fountain will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The rate of duty will be free. 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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