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March 10, 1999

CLA-2-39:RR:NC:SP:222 D88168

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Ms. Linda Campanian
A. N. Deringer, Inc.
P. O. Box 510
Sweetgrass, MT 59484

RE: The tariff classification of water fountains from Canada.

Dear Ms. Campanian:

In your letter dated February 3, 1999, on behalf of your client Aquarian Networks Corp., you requested a tariff classification ruling.

You have submitted a brochure depicting various styles of water fountains. The styles are identified as: Mount Rundle, code #MR 2003, Cascade, code #CC 2000, Serenity, code #ST 2004, Tranquillity, code #TW 2002 and Falling Waters, code #FW 2001. All of the fountains are designed to be used on tabletops. The water fountains are composed of 100% pure polyester resin with black pigment coloring. These water fountains have a pump that produces the soothing sounds of gentle flowing water.

The applicable subheading for the tabletop water fountains will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The general rate of duty will be 5.3 percent ad valorem.

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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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