The tariff classification of a plastic mini aquarium kit from China

N062835 June 29, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a plastic mini aquarium kit from China Dear Mr. Crago: In your letter dated May 27, 2009, you requested a tariff classification ruling. The submitted sample is identified as a Mini Aquarium Kit, Item Number A026AA01194. The item consists of a hexagon-shaped tank that is made of clear polystyrene (PS) plastic material and measures approximately 10” H x 7½” W. The tank has a plastic base and a removable plastic cover that incorporates 5 LED lights and an on/off switch. Included with the importation is a plug-in adaptor, an air pump, air tubing (8”L) an agglomerated stone rock (5¼” x 3” x 3¼”), 4 plastic plants (each 4” in height), and a 500g bag of gravel. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The clear plastic tank encases the water when filled and allows for viewing of the fish (not included). Therefore, it is the opinion of this office that the clear plastic tank provides this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for Item Number A026AA01194 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division