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The tariff classification of a decorative fountain from China
Issued January 17, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N021242 (January 17, 2008)
Tariff classification
HTS codes: 8413.70.2004
Headings: 8413
Product description
Descriptive literature and an illustration were submitted. The article you plan to import is a lighted fountain with a decorative trellis and planter base, Item Number 198424. The planter and trellis are made of powder-coated steel. The “stone-look” lion fountain is made of polyresin, stone powder and fiberglass and includes two 5 watt replacement bulbs to illuminate the fountain, one transformer and one electric pump to circulate the water. You indicate the pump is centrifugal in design and submersible. We find that the fountain is a composite good the essential character of which is imparted by the liquid pump.
CBP rationale
The applicable subheading for the decorative fountain will be 8413.70.2004, Harmonized Tariff Schedule of the United States (HTSUS), which provides for submersible pumps as other centrifugal pumps for liquids.
Full text
N021242 January 17, 2008 CLA-2-84:OT:RR:E:NC:1:102 CATEGORY: Classification TARIFF NO.: 8413.70.2004 Ms. Amy Morgan Costco Wholesale 999 Lake Drive Issaquah, Washington 98027 RE: The tariff classification of a decorative fountain from China Dear Ms. Morgan: In your letter dated December 27, 2007 you requested a tariff classification ruling. Descriptive literature and an illustration were submitted. The article you plan to import is a lighted fountain with a decorative trellis and planter base, Item Number 198424. The planter and trellis are made of powder-coated steel. The “stone-look” lion fountain is made of polyresin, stone powder and fiberglass and includes two 5 watt replacement bulbs to illuminate the fountain, one transformer and one electric pump to circulate the water. You indicate the pump is centrifugal in design and submersible. We find that the fountain is a composite good the essential character of which is imparted by the liquid pump. The applicable subheading for the decorative fountain will be 8413.70.2004, Harmonized Tariff Schedule of the United States (HTSUS), which provides for submersible pumps as other centrifugal pumps for liquids. 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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