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NY 818029




CLA-2-69:RR:NC:GI: 227 818029

CATEGORY: CLASSIFICATION

TARIFF NO.: 6912.00.5000

Mr. Mark McGuigan
Zangeen, Inc.
311 Barneveld Avenue
San Francisco, CA 94124

RE: The tariff classification of a water dispenser from China.

Dear Mr. McGuigan:

In your letter dated December 29, 1995, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a water dispenser, known as the "Li'L Crock & Bottle," which consists of the following:
a) a four-legged hardwood stand measuring nearly 5 inches in height;
b) a ceramic(stoneware)holding crock, measuring approximately 5 1/2 inches high, that is designed to be placed on top of the stand. It possesses an opening, near its bottom portion, for the insertion of the PVC dispensing valve;
c) a refillable, plastic water bottle, measuring nearly 8 1/2 inches high, which is inserted into the top opening of the ceramic dispensing unit.

It is noted that the instant article, which is advertised for both home and office use, is primarily designed for utilization in the household area.

You state that the different components of the subject merchandise should be separately classified as follows:
a) the wooden stand under subheading 9403.60 80, Harmonized Tariff Schedule of the United States (HTS), which provides for other wooden furniture;
b) the ceramic dispensing unit under subheading 6914.90.80, HTS, which provides for other ceramic articles;
c) the plastic water bottle under subheading 3926.90.98, HTS, which provides for other articles of plastics.

Further, if these items are not considered separately classifiable, you state that the water dispenser should be classified as a set, in noting GRI 3(c), with no one component imparting the essential character of the article, and, therefore, classifiable under subheading 9403.80.60, HTS, which provides for other furniture of other materials.

It has been determined, upon examining the subject merchandise, that the water dispenser at issue is a composite article in which the essential character, in noting GRI 3(b), is imparted by the ceramic dispensing unit, thereby precluding consideration of classification under the above subheadings.

The applicable subheading for this water dispenser, known as the "Li'L Crock & Bottle," will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of ceramic. The rate of duty will be 6.6 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling letter 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 George Kalkines at 212-466-5794.

Sincerely,

Roger J. Silvestri
Director,

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