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NY 817374




January 6, 1996

CLA-2-39:RR:NC:TP:343 817374

CATEGORY: CLASSIFICATION

TARIFF NO.: 3925.90.0000; 3926.40.0000

Mr. Manning Culpepper
801 Cooper Ave.
Columbus GA 31906

RE: The tariff classification of plastic fountains from the United Kingdom.

Dear Mr. Culpeppper:

In your letter dated November 28, 1995, on behalf of W.C. Bradley Co., you requested a tariff classification ruling.

You have submitted a brochure with pictures of eleven styles of self contained, free standing or wall mounted, pools or fountains made of polyethylene. They will be mounted above ground require no installation and are movable. They may be imported with or without 110 VUL approved recirculating pumps.

You state that they are to be used as a decorative addition to a patio, terrace or garden. They may be used as a decorative pool, water fountain or a planter for flowers. Styles "Sandringham", "Balmoral", "Pineapple Bowl", "Shell Fountains", "Millstone", "Rock Pool" "Dolphin" and "Buckingham" are free standing. Styles "Lions Mask", "Regency" and "Oyster Wall Fountain" are mounted on a wall.

The polyethylene will comprise 95% of the weight of the item. If equipped with recirculating pumps, the pump will be approximately 5% of the weight of the item. You have also stated in a telephone conversation with this office that the polyethylene does not contain ground stone.

The applicable subheading for the free standing plastic pools or fountains will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles,(of plastics). The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the wall mounted fountains will be 3925.90.0000, HTS, which provides for builders' ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 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 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 Theodore Rauch at 212-466-5892.

Sincerely,


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