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NY J84990




June 19, 2003

CLA-2-39:RR:NC:SP: 221 J84990

CATEGORY: CLASSIFICATION

TARIFF NO. 3926.40.0000

Ms. Dana L. Bounds
UPS Supply Chain Solutions
1600 Genessee, Suite 450
Kansas City, MO 64102

RE: The tariff classification of a 2-tier fountain from China.

Dear Ms. Bounds:

In your letter dated May 22, 2003, on behalf of your client Sunterra, LLC, you requested a classification ruling.

You have submitted a photograph depicting an “Atlantis” 2-tier fountain that is identified as style number 531007. This fountain is designed for outdoor use and measures 3 feet in height. It is fashioned with a young girl in a kneeling position above the two tiers of the fountain. The fountain is composed of unsaturated polyester resin with a talcum filler. The fountain will be sold with a 250 gallon electric pump. The essential character is imparted by the polyester resin material.

The applicable subheading for the 2-tier 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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