The tariff classification of solar powered fire fountain with gel fuel from China

N144315 February 14, 2011 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8413.70.2004 Ms. Bernadette Purcell QVC, Inc. 1200 Wilson Drive West Chester, Pennsylvania 19380 RE: The tariff classification of solar powered fire fountain with gel fuel from China Dear Ms. Purcell: In your letter dated January 20, 2011 you requested a tariff classification ruling. The product you plan to import is described as the Deluxe Envirostone Solar Fire Fountain. Descriptive literature and a picture were included with your submission. The fire fountain is intended to bring the ambiance of an outdoor fire as well as the soothing effect of trickling water to a backyard, patio, garden or pool area. It measures approximately 15.5 inches in length, 15.5 inches in width and 23 inches in height and is constructed of envirostone, a blend of resin, stone powder and sand that resembles real stone. This combination fountain features a submersible pump that operates on solar power with a battery backup or a standard 110V plug unit. In addition, this product comes with a citronella gel fuel made from corn extract, plant extracts and water that is used to operate the fire pit. The fire fountain is a composite good consisting of a fire pit and a submersible pump. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The fire fountain consists of a fire pit of heading 7321, HTSUS, and a submersible pump of heading 8413, HTSUS. We find that neither the fire pit nor the pump imparts the essential character of the subject item. GRI 3(c), HTSUS, directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. In this particular case, the heading for the pump appears last in numerical order. The applicable subheading for the solar powered fire fountain with gel fuel will be 8413.70.2004, 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