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NY N007454




March 23, 2007

CLA-2-39:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5600

Ms. Pat Tice
United Pet Group, Inc. Aquatic
3001 Commerce Street
Blacksburg, VA 24060

RE: The tariff classification of aquarium kits with acrylic tanks from China

Dear Tice:

In your letter dated February 16, 2007 you requested a tariff classification ruling.

The three submitted samples of fish aquarium kits are identified as Aqua-Tech Hex 5, Eclipse Explorer II and Water Wonders. The Aqua-Tech Hex 5 kit is marketed under the brand name “Regent,” the Eclipse Explorer II kit is marketed under the brand name “Marineland” and the Water Wonders kit is marketed under the brand name “Tetra.” Each of the three aquarium kits contains an aquarium tank with clear acrylic walls on all sides, through which one can view the fish that are purchased separately. The Aqua-Tech Hex 5 tank has the capacity to hold five gallons, the Eclipse Explorer II tank has the capacity to hold two gallons and the Water Wonders tank has the capacity to hold 1.5 gallons. The Aqua-Tech Hex 5 tank has five sides, with no base, as the floor of this tank is also made of clear acrylic. Both of the tanks in the other two kits have four sides each, and both of those tanks have a plastic base. The tanks in all three kits have a plastic frame.

Each of the three tanks is imported with the parts necessary to assemble a filtration system for the respective tanks. The Aqua-Tech Hex 5 tank and the Eclipse Explorer II tank are each imported with a filtration hood that consists of a pump filtration assembly, Bio-Wheel, intake assembly and filtration cartridge. All parts are contained within plastic housings. This system cannot be seen by the viewer, because when assembled, its sits on a ledge in the plastic frame, under the top removable hood of the tank. The Water Wonders tank is imported with a filtration device that the purchaser must mount to the inside surface of one of the acrylic walls by means of suction cups. This device also contains a filter cartridge, but unlike the components of the filtration systems of the other two tanks, the system for Water Wonders works by means of a plastic tube (also included in the importation) that connects the device mounted on the inside of the tank, to a separately included small pump assembly that will sit outside of the tank. In order to connect the device inside the tank to the pump outside the tank, there is an aperture through the acrylic removable top lid of the Water Wonders tank through which the tube will run when assembled. The pump assemblies for all three kits have an extension cord with a two-pronged plug, to be inserted into a wall outlet.

All three tanks are imported with lighting. The Aqua-Tech Hex 5 tank has a compact 15 watt fluorescent bulb mounted on the inside of the hood and the Eclipse Explorer II tank has a 7 watt incandescent bulb mounted on the inside of the hood. The Water Wonders tank has a telescopic arm that is mounted to the outside acrylic surface of the back of the tank and extends above and over the clear acrylic top lid. Attached to the end of the arm, suspended over the lid, is a small plastic hood. Under the hood are nine light emitting diodes (LEDs.) The Aqua-Tech Hex 5 tank and the Eclipse Explorer II tank each have one additional extension cord with a two-pronged plug to connect the lighting fixture in their respective hoods to a wall outlet. Each of those two tanks also has an on/off light switch located on the hood. The Water Wonders tank has a separately included 2 pronged, 9 volt power transformer with a jack that connects to a socket located on the back of the base of the tank, alongside the base of the telescopic arm. This tank has an on/off light switch located on the outside surface of the plastic base.

The three kits are considered composite goods within the meaning of General Rule of Interpretation (GRI) 3. It is the opinion of this office that the clear acrylic walls of the aquarium tanks provide the items with their essential character as these walls encase the water when filled, and allow for viewing of the fish.

The applicable subheading for the three aquarium kits will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articlesof plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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