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The tariff classification of a decorative fountain from China.
Issued April 9, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G89729 (April 9, 2001)
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
It is made of steel with a rustic finish and a glass mirror to give a window pane effect. An electric pump pumps water through a “watering can” into the “window box”. The fountain measures 18 ¼ inches by 12 ¼ inches by 5 ½ inches [46.4 cm. x 31.1 cm. x 13.97 cm.]
CBP rationale
The applicable subheading for this product 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 G89729 April 9, 2001 CLA-2-83:RR:NC:N1:113 G89729 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Pilar Dorfman E. Besler & Company 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: The tariff classification of a decorative fountain from China. Dear Ms. Dorfman: In your letter dated March 22, 2001, you requested a ruling on behalf of LTD Commodities, Inc. on tariff classification. The sample you provided is the WKF-Watering Can Wall Fountain that is designed to look like a window with a window box. It is made of steel with a rustic finish and a glass mirror to give a window pane effect. An electric pump pumps water through a “watering can” into the “window box”. The fountain measures 18 ¼ inches by 12 ¼ inches by 5 ½ inches [46.4 cm. x 31.1 cm. x 13.97 cm.] The applicable subheading for this product 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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