CLA-2-74:RR:NC:N1:113 F87785

Mr. Juan Dominguez
Wal Mart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a shower head from China

Dear Mr. Dominguez:

In your letter dated May 22, 2000, you requested a tariff classification ruling.

The sample you submitted is a fixed mount Eurostyle shower head (item number B1197CP). It measures approximately 6 inches in diameter and is made of chrome-plated brass.

The applicable subheading for the shower head will be 7418.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware and parts thereof, of copper-zinc base alloys (brass). The rate of duty will be 3 percent ad valorem.

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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division