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NY E85723




September 2, 1999

LA-2-95RR:NC:SP:222 E85723

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Mr. Stephen C. Liu
Pacific Century Customs Service
11099 S. La Cienega Blvd. #202
Los Angeles, CA 90045

RE: The tariff classification of a Christmas Decorative Table Top Fountain from China.

Dear Liu:

In your letter dated August 5, 1999, you request a tariff classification ruling.

The sample that you submit, Item #99069 Christmas Decorative Table Top Fountain, consists of a fountain and a fountain water pump with electrical wire plug that measures approximately 11" x 11" x 12". The fountain comes in two parts: The upper part is a small mountain decorated with a snowy Christmas scene, including a Christmas tree, Santa Claus, an elf, snowman, Christmas wreaths, holly and berries and Christmas gifts. The lower part is a basin, which will be filled with water and pumped to the upper part, via a submersible fountain pump set inside the basin during operation. You state that the fountain is made of polyresin that consists of 40% or more stone powder.

The applicable subheading for the sample will be 9505.10.2500, Harmonized Tariff Schedule of the United States, which provides for Festive...Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be Free.

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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