The tariff classification of a tabletop water fountain from China

N201498 February 13, 2012 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8413.70.2004 Ms. Pamela Pinter Big Apple Customs Brokers, Inc. 151-02 132nd Ave. Jamaica, NY 11434 RE: The tariff classification of a tabletop water fountain from China Dear Ms. Pinter: In your letter dated January 24, 2012 you requested a tariff classification ruling on behalf of your client, Shye Worldwide LLC. Descriptive literature and photographs were included with your submission. The item under consideration is identified as the Tiered Serenity LED Fountain. This five-tiered tabletop water fountain is designed for indoor use only. It is made of plastic and includes a submersible pump, an ON/OFF control switch, LED lights, a 3V AC adapter and a bag of small decorative river rocks. It is powered by two AA batteries (not included) or by using the AC adapter. The pump is located at the bottom of the fountain bowl that is filled with approximately 6 to 8 ounces of water. The water is pumped through a tube that leads to the top of the fountain and then flows over the tiers and into the water reservoir/bowl. Based on the information made available, we find that the fountain is a composite good the essential character of which is imparted by the pump. Without the pump there would be no flow of water and the good would lose its commercial identity as a fountain. Pumps are provided for in heading 8413, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the tabletop water fountain will be 8413.70.2004, HTSUS, which provides for submersible pumps as other centrifugal pumps for liquids. The rate of duty is free. 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, Thomas J. Russo Director National Commodity Specialist Division