RE: The tariff classification and country of origin of a water fountain

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365470 October 22, 2026 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification; Origin TARIFF NO.: 8413.70.2004 Gaylene Bergan Glass Water Fountains 2115 Erinan Blvd Sooke, BC V9Z 1M8 Canada RE: The tariff classification and country of origin of a water fountain Dear Ms. Bergan: In your letter dated September 28, 2026, you requested a tariff classification and country of origin determination ruling. The product under consideration is identified as a Handcrafted 3-Tier Fused-Glass Water Fountain. The fountain is for indoor use and consists of three tiers of circular-shaped glass supported by nine acrylic support components, a water basin reservoir and a submersible pump. In use, the electrically powered pump allows water to automatically recirculate from the reservoir, through the tubing and cascade down into the reservoir. The fountain weighs approximately six pounds. Merchandise classified under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance. Goods that are prima facie classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. Moreover, court case Conair Corp. v. United States, Slip Op. 2005-95 (CIT August 12, 2005), discusses a similar fountain, in which it was determined that the pump imparts the essential character. The determination was based on the premise that the flow of water created by the pump provides the visual and auditory appeal. As such, the fountain was classified under HTSUS heading 8413, which provides for pumps for liquids, whether or not fitted with a measuring device; liquid elevators. We find the subject water fountain is similar to the fountain described in this court case, as the water flow created by the pump provides the visual and auditory appeal of the fountain. Accordingly, the pump imparts the essential character of the fountain. Therefore, in accordance with GRI 3(b), the applicable subheading for the water fountain will be 8413.70.2004, HTSUS, which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; parts thereof: Other centrifugal pumps: Other: Submersible pumps. The general rate of duty will be Free. With respect to origin, the assembly of the water fountain occurs in Canada and begins by cutting and manually arranging the individual glass components. Afterwards, a kiln is used to fuse the glass reservoir and glass tiers. A press is used to drill the holes for the tubes that extend through the glass tiers. The acrylic supports, tiers and reservoir are then positioned and manually assembled to each other. Subsequently, a plastic tube from the United States is fitted to a Chinese pump, and this assembly is placed inside the reservoir. Each finished water fountain undergoes testing and is packaged ready to be shipped. When determining the country of origin for purposes of applying current trade remedies under Section 301 and additional duties, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). As mentioned above, the pump, which is of Chinese origin, imparts the essential character of the water fountain. The final assembly and packaging processes that occur in Canada do not substantially transform the submersible pump. The manual combination of the components, along with the other processes that occur in Canada, are rather simple and do not change the pump’s character or use prior to the assembly process. Consequently, as the pump is of Chinese origin, the country of origin of the water fountain is China. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Martinez at sandra.martinez@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division