CBP Ruling J84852 — The tariff classification of a water garden kit from China

Tariff classification

HTS codes: 8413.70.2004

Headings: 8413

GRI rules applied: GRI 3, GRI 3(a), GRI 3(b), GRI 3(c)

Product description

The article in question is described as a “Deluxe Water Garden Kit”, item number 40552. The kit includes a submersible pump, PVC liner, tubes, fountain heads, hose, clamps and a diverter valve. The kit is packaged for sale at retail and contains all the components necessary to allow the retail purchaser to create an artificial pond and spray fountain. Descriptive literature was submitted. The General Rules of Interpretation (GRIs) govern classification of products under the Harmonized Tariff Schedule of the United States (HTSUS). The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. Explanatory Note (X) to GRI 3(b) explains that the term “goods put up in sets for retail sale” shall be taken to mean goods which: (a)consist of at least two different articles that are, prima facie, classifiable in different headings. (b)consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c)are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards). We note that the water garden kit consists of at least two different articles that are, prima facie, classifiable in two different headings. The PVC liner is provided for in HTSUS heading 3920, while the pump is provided for in HTSUS heading 8413. Further, the liner, pump, and other components of the kit are put up together to meet the specific needs of creating a water garden and are put up in a manner suitable for sale directly to users without repacking. In this instance, we believe that the water garden kit meets the definition set forth in the ENs of “goods put up in sets for retail sale”. GRI 3 provides for the classification of goods put up in sets for retail sale. Under GRI 3(c), goods that cannot be classified by reference to the provisions of GRI 3(a) or 3(b), shall be classified under the heading which occurs last in numerical

CBP rationale

The applicable subheading for the water garden kit will be 8413.70.2004, HTSUS, which provides for submersible centrifugal pumps.

Full text

NY J84852 June 16, 2003 CLA-2-84:RR:NC:1:102 J84852 CATEGORY: Classification TARIFF NO.: 8413.70.2004 Mr. Steve Fester Central Purchasing Inc. 3491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of a water garden kit from China Dear Mr. Fester: In your letter dated May 14, 2003 you requested a tariff classification ruling on behalf of Central Purchasing. The article in question is described as a “Deluxe Water Garden Kit”, item number 40552. The kit includes a submersible pump, PVC liner, tubes, fountain heads, hose, clamps and a diverter valve. The kit is packaged for sale at retail and contains all the components necessary to allow the retail purchaser to create an artificial pond and spray fountain. Descriptive literature was submitted. The General Rules of Interpretation (GRIs) govern classification of products under the Harmonized Tariff Schedule of the United States (HTSUS). The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. Explanatory Note (X) to GRI 3(b) explains that the term “goods put up in sets for retail sale” shall be taken to mean goods which: (a)consist of at least two different articles that are, prima facie, classifiable in different headings. (b)consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c)are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards). We note that the water garden kit consists of at least two different articles that are, prima facie, classifiable in two different headings. The PVC liner is provided for in HTSUS heading 3920, while the pump is provided for in HTSUS heading 8413. Further, the liner, pump, and other components of the kit are put up together to meet the specific needs of creating a water garden and are put up in a manner suitable for sale directly to users without repacking. In this instance, we believe that the water garden kit meets the definition set forth in the ENs of “goods put up in sets for retail sale”. GRI 3 provides for the classification of goods put up in sets for retail sale. Under GRI 3(c), goods that cannot be classified by reference to the provisions of GRI 3(a) or 3(b), shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. We find that the PVC liner provided for in HTSUS heading 3920 and the pump provided for in HTSUS heading 8413 equally merit consideration. Accordingly, the water garden kit shall be classified under heading 8413, HTSUS, which is the heading that occurs last in numerical order. The applicable subheading for the water garden kit will be 8413.70.2004, HTSUS, which provides for submersible centrifugal pumps. The rate of duty is 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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