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The tariff classification of a drinking fountain from China.
Issued February 27, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G87163 (February 27, 2001)
Tariff classification
HTS codes: 8481.80.5090
Headings: 8481
Product description
The article in question is described as a “VFZ- frog drinking fountain”. The fountain is designed to be connected to a standard garden spigot and is comprised of a hand operated valve to control the flow of water from the fountain, supply and drain tubes, and a plastic basin decorated with a frog figurine. The valve and tubes are made of an unidentified chrome-plated metal. The basin and frog appear to be of plastic. Descriptive literature and a sample were submitted.
CBP rationale
The applicable subheading for the hitch will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances, hand operated, of other materials.
Full text
NY G87163 February 27, 2001 CLA-2-84:RR:NC:1:102 G87163 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Mr. Pilar Dorfman E. Besler & Company 115 Martin Lane Elk Grove Village, Illinois 60007-1309 RE: The tariff classification of a drinking fountain from China. Dear Mr. Dorfman: In your letter dated January 26, 2001 you requested a tariff classification ruling on behalf of your client LTD Commodities. The article in question is described as a “VFZ- frog drinking fountain”. The fountain is designed to be connected to a standard garden spigot and is comprised of a hand operated valve to control the flow of water from the fountain, supply and drain tubes, and a plastic basin decorated with a frog figurine. The valve and tubes are made of an unidentified chrome-plated metal. The basin and frog appear to be of plastic. Descriptive literature and a sample were submitted. The applicable subheading for the hitch will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 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 Kenneth T. Brock at 212-637-7026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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