The tariff classification of a starter kit fish tank from China.

NY H87292 February 19, 2002 CLA-2-39:RR:NC:SP:222 H87292 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Mark Huettner Happy Dog Toys 411 South Madison Tempe, Arizona 85281 RE: The tariff classification of a starter kit fish tank from China. Dear Mr. Huettner: In your letter dated January 24, 2002, you requested a tariff classification ruling. A sample was provided with your letter. The fish tank is composed of plastic and has a capacity of 1.6 gallons. The tank has a removable plastic cover. The tank will be imported with an acrylic skylight cover, an electric pump, a one-pound bag of gravel, two small action figures, eight stickers of action characters, and 30 inches of plastic tubing. These items will be packaged with the tank for retail sale at the time of importation, and they are classified with the tank as a set. The essential character is imparted by the tank. The applicable subheading for the starter kit fish tank will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics. The rate of duty will be 3.4%. Importations of this product might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a trademark, tradename or copyright registered with the United States Customs Service. 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, National Commodity Specialist Division