The tariff classification of a water dispenser for birds from Belgium or Taiwan

NY 895305 March 18, 1994 CLA-2-39:S:N:N6:221 895305 CATEGORY: Classification TARIFF NO.: 3926.90.9590 Mr. Chris Reinke Racing Pigeon Bulletin 34 East Franklin Street Bellbrook, Ohio 45305 RE: The tariff classification of a water dispenser for birds from Belgium or Taiwan Dear Mr. Reinke: In your letter dated February 28, 1994, you requested a tariff classification ruling. The sample submitted with your request is a cylindrical gravity-fed dispenser for water, molded from plastics in a two piece construction. The fountain is available in capacities of one, two, three and seven liters. There are openings spaced around the circumference so that several birds may drink at once. A built-in hook at the top allows it to be suspended from a tree or pole. The applicable subheading for the water dispenser will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport