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NY H88997




March 11, 2002

CLA-2-39:RR:NC:SP:222 H88997

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Ms. Pilar Dorfman
E. Besler & Company
P. O. Box 66361
Chicago, IL 60666-0361

RE: The tariff classification of a plastic tabletop fountain from China.

Dear Ms. Dorfman:

In your letter received in this office on March 6, 2002, on behalf of your client LTD Commodities Incorporated, you requested a classification ruling.

The submitted sample is identified as FTO-Slate & Stone Look Fountain. It is composed of 50 percent polyresin, 47 percent calcium carbonate and 3 percent polished rocks. A submersible pump with an electrical cord is also included. You indicate in your letter that the calcium carbonate is not derived from natural stone. The rocks can be attractively arranged on the fountain and the submersible pump produces a soothing sound of flowing water. The plastic components impart the essential character to this item.

The sample is returned as you requested.

The applicable subheading for item FTO-Slate & Stone Look Fountain, 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 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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