The tariff classification of a water bowl from China

N300191 September 13, 2018 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8413.70.2004, 9903.88.01 Mr. Kingsley Fonjong IRIS USA Inc. 13423 W. Cactus Road Surprise, AZ 85379 RE: The tariff classification of a water bowl from China Dear Mr. Fonjong: In your letter dated August 21, 2018, you requested a tariff classification ruling. Technical literature was provided. The product at issue is a water bowl for pets. The water bowl is electrically powered and consists of a plastic bowl, a submersible pump, a water tank, a filter and a power adapter. The pump, which is the essential character, is placed in the water contained in the water tank and in operation, moves filtered water upward through the spout. Filtered water is then available for a pet to drink. The applicable subheading for the water bowl for pets will be 8413.70.2004, HTSUS, which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; Other centrifugal pumps; Other; Submersible pumps. The rate of duty will be Free. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  Subsequently, USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710) and August 16, 2018 (83 F.R. 40823). Products of China that are provided for in subheading 9903.88.01 or 9903.88.02 and classified in one of the subheadings enumerated in U.S. note 20(b) or U.S. note 20(d) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 8413.70.2004, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8413.70.2004, HTSUS, listed above at the time of importation. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Martinez at Sandra.martinez@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division