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NY N021242




January 17, 2008

CLA-2-84:OT:RR:E:NC:1:102

CATEGORY: CLASSIFICATION

TARIFF NO.: 8413.70.2004

Ms. Amy Morgan
Costco Wholesale
999 Lake Drive
Issaquah, Washington 98027

RE: The tariff classification of a decorative fountain from China

Dear Ms. Morgan:

In your letter dated December 27, 2007 you requested a tariff classification ruling. Descriptive literature and an illustration were submitted.

The article you plan to import is a lighted fountain with a decorative trellis and planter base, Item Number 198424. The planter and trellis are made of powder-coated steel. The “stone-look” lion fountain is made of polyresin, stone powder and fiberglass and includes two 5 watt replacement bulbs to illuminate the fountain, one transformer and one electric pump to circulate the water. You indicate the pump is centrifugal in design and submersible. We find that the fountain is a composite good the essential character of which is imparted by the liquid pump.

The applicable subheading for the decorative fountain will be 8413.70.2004, Harmonized Tariff Schedule of the United States (HTSUS), which provides for submersible pumps as other centrifugal pumps for liquids. The rate of duty is free.

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 Kenneth T. Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,

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