The tariff classification of an outdoor fountain from China.

N243104 June 26, 2013 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8413.70.2004 Ms. Jessica Wilhelm Improvements Catalog 16501 Rockside Road Maple Heights, OH 44137 RE: The tariff classification of an outdoor fountain from China. Dear Ms. Wilhelm: In your letter dated June 13, 2013 you requested a tariff classification ruling. Descriptive literature was submitted with your request. The product to be imported is the 3-TierTulip Fountain, Item number 424996. Constructed of a resin-fiberglass mixture, this fountain has sculpted tulip leaves surrounding each basin with a tulip bloom on top and features a granite stone like finish. It includes a UL-listed pump which requires a 110 volt outlet. This product is also compatible with an outdoor solar pump which is sold separately. Measuring 25” in diameter and 46” in height, this garden fountain is intended for outdoor use only and encourages the consumer to enjoy the sound and sight of trickling water. The applicable subheading for the outdoor fountain will be 8413.70.2004, Harmonized Tariff Schedule of the United States (HTSUS), which provides for pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof, other centrifugal pumps, other, submersible pumps. The rate of duty will be 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 April Cutuli at (646) 733-3009. Sincerely, Thomas J. Russo Director National Commodity Specialist Division