The tariff classification of a programmable water droplet fountain from Germany

N023580 March 20, 2008 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.9005 Ms. Laurie Pevnick Pevnick Design, Inc. 2301 W. Brantwood Avenue Glendale, WI 53209 RE: The tariff classification of a programmable water droplet fountain from Germany Dear Ms. Pevnick: In your letter dated February 15, 2008 you requested a tariff classification ruling. Descriptive literature and illustrations were submitted. The item in question is described as a decorative, computer programmable gravity flow water fountain also referred to as a Graphical Waterfall. The Graphical Waterfall is a composite article comprised of a computer and also one or more pumps, hoses, valves, circuit boards and LED lights. The product features a matrix of fast-acting, solenoid actuated needle valves controlled by a computer. Each valve can be independently opened or closed to allow water from a reservoir to fall in a predetermined pattern of water droplets. The waterfall is primarily used at trade shows and fairs and can be programmed to create various graphics, including text. The waterfall can also be used as a decorative element in a building lobby, hotel or casino much like a traditional fountain. Although the fountain contains various items that contribute to its overall visual and graphic appeal, we find that its essential character is imparted by the solenoid actuated valves which generate the graphic pattern of water droplets. The applicable subheading for the programmable water droplet fountain will be 8481.80.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for solenoid valves. The rate of duty will be 2 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division