The tariff classification of an outdoor fountain from China
Issued November 14, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8413.70.2004
Headings: 8413
Product description
The sample will be returned as you requested. The item you plan to import is described as an outdoor fountain, Style Number C26N064/CN/LHH. This 4-tier fountain is made of a polyresin/polystone composite with an attached submersible pump for circulating water. It is designed to be placed outdoors in a yard or on a patio to provide visual and auditory appeal. The essential character of the fountain is imparted by the pump. You suggest the fountain is correctly classified under subheading 8413.70.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other centrifugal pumps for liquids. However, the fountain incorporates a submersible pump, which is more specifically provided for elsewhere in heading 8413, HTSUS.
CBP rationale
The applicable subheading for the outdoor fountain will be 8413.70.2004, Harmonized Tariff Schedule of the United States (HTSUS), which provides for submersible pumps.
Full text
N019123 November 14, 2007 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8413.70.2004 Mr. Andy S. Wood Family Dollar Services, Inc. P.O. Box 1017 Charlotte, NC 28105 RE: The tariff classification of an outdoor fountain from China Dear Mr. Wood: In your letter dated October 25, 2007 you requested a tariff classification ruling. Descriptive literature along with a sample was submitted. The sample will be returned as you requested. The item you plan to import is described as an outdoor fountain, Style Number C26N064/CN/LHH. This 4-tier fountain is made of a polyresin/polystone composite with an attached submersible pump for circulating water. It is designed to be placed outdoors in a yard or on a patio to provide visual and auditory appeal. The essential character of the fountain is imparted by the pump. You suggest the fountain is correctly classified under subheading 8413.70.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other centrifugal pumps for liquids. However, the fountain incorporates a submersible pump, which is more specifically provided for elsewhere in heading 8413, HTSUS. The applicable subheading for the outdoor fountain will be 8413.70.2004, Harmonized Tariff Schedule of the United States (HTSUS), which provides for submersible pumps. The rate of duty is free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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