The tariff classification of a cement and ceramic fountain from China.

N250988 May 2, 2014 CLA-2-69:OT:RR:NC:N2:428 CATEGORY: Classification TARIFF NO.: 6913.90.2000 Ms. Sara M. Moffatt CH Robinson Freight Services 1501 Mittel Boulevard, Suite A Wood Dale, IL 60191 RE: The tariff classification of a cement and ceramic fountain from China. Dear Ms. Moffatt: In your letter dated January 21, 2014, you requested a tariff classification ruling on behalf of your client, Ballard Designs Inc. The merchandise under consideration is described as the Chianna Fountain, item number HS275. A representative sample of a portion of the fountain was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. The Chianna Fountain is an outdoor fountain comprised of a cement basin which you state measures approximately 9 inches high by 20 inches wide by 3 inches deep at its widest points, decorated on the inside with ceramic tiles. Attached to the basin is a cement backsplash which you state measures approximately 31 inches high by 18 inches wide by 3.5 inches deep and is decorated with an elaborate mosaic design also made of ceramic tiles. A ceramic figure of a carp, which you state measures approximately 9 inches long by 3 inches wide by 3 inches high, is affixed to the backsplash; during use, water issues from the carp’s mouth into the basin. Laboratory analysis has determined that the tiles and the carp figurine are made of earthenware ceramic. You further state that an electric water pump measuring 2.75 inches high by 2.5 inches wide by 2 inches deep will be included with the fountain at the time of importation. The Chianna Fountain is a composite good. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration, which in this case are the cement and ceramic tile components. The applicable subheading for the Chianna Fountain, item number HS275, will be 6913.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Of ceramic tile.” The general 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 Nicole Sullivan at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division