The tariff classification of tabletop water fountains from China

 N305254 August 1, 2019 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8413.70.2004, 9903.88.01 Long Vu Manager, Customs Compliance, Classification Walgreen Co. 304 Wilmot Road, MS # 3163 Deerfield, IL 60015 RE: The tariff classification of tabletop water fountains from China Dear Mr. Vu: In your letter dated July 9, 2019, you requested a tariff classification ruling on tabletop water fountains. Three (3) samples were provided with your request and will be returned to your office. The products at issue are identified as Walgreens Item Code (WIC) 879906, WIC 879908 and WIC 564870. Each battery powered fountain has an on/off switch located in the back of each base and a submersible pump that is the essential character, as it provides the visual and auditory appeal. Item WIC 879906 is an “LED Lotus Fountain”. You state in your request that the white lotus flower and the round base with feet are constructed of plastic. When filled with water and turned on, the water will start to flow through little holes located at the stigmas down to other flower petals. There is an LED bulb in one of the five petals. Item WIC 879908 is an “LED Waterfall Fountain”. You state in your request that the plastic tower frame which is about 7 ¾ inches high has a mirror backing. It is attached to a plastic rectangular base with feet. The dimensions of the base are approximately 5 ¾ inches by 4 inches by 2.5 inches. There is a LED bulb located in an opening near the top middle of the base below a mesh screen, designed to face up toward the waterfall. Item WIC 564870 is an “LED 3-Tier Fountain”. You state in your request that the tower and the base with feet are made of plastic. The tower is approximately 6.5 inches high and the dimensions of the base are approximately 5 34 inches by 4 inches by 2.5 inches. When filled with water and turned on, the water will start to flow through the hole at the top tier and down to the lower tiers which are equipped with 2 LED bulbs. The applicable subheading for the LED Lotus Fountain (WIC 879906), the LED Waterfall Fountain (WIC 879908) and the LED 3-Tier Fountain (WIC 564870) 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; Other centrifugal pumps; Other; Submersible pumps. The general rate of duty will be Free. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  Subsequently, USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710) and August 16, 2018 (83 F.R. 40823). Products of China that are provided for in subheading 9903.88.01 or 9903.88.02 and classified in one of the subheadings enumerated in U.S. note 20(b) or U.S. note 20(d) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 8413.70.2004, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8413.70.2004, HTSUS, listed above at the time of importation. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Martinez at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division