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NY N025131




April 4, 2008

CLA-2-39:OT:RR:E:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9980

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

RE: The tariff classification of a rainwater barrel from China

Dear Ms. Morgan:

In your letter dated March 24, 2008, you requested a tariff classification ruling.

The product is identified as a collapsible rainwater collection barrel, item 273041. The container is made of polyvinyl chloride (PVC) plastic sheeting and has rigid plastic leg supports that keep the barrel upright. The barrel measures 2.6 feet by 2.6 feet and has a capacity of 100 gallons. The barrel attaches to the rainwater gutter downspout of a home and is used to collect and store rainwater for use in watering a lawn or garden. The barrel incorporates a filter and plastic spigot to allow attachment of a hose for draining the water.

The applicable subheading for the rainwater collection barrel, item 273041, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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