CLA-2 OT:RR:CTF:TCM H092558 JPJ
Mr. Juan Dominguez
Wal Mart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-8023
RE: Revocation of NY F87785; Classification of Eurostyle showerhead
Dear Mr. Dominguez:
This letter is to inform you that Customs and Border Protection (CBP) has reconsidered New York Ruling letter (NY) F87785, issued to you on June 2, 2000. CBP has determined that NY F87785 is incorrect. Therefore, this ruling revokes NY F87785.
NY F87785 determined that a fixed mount Eurostyle showerhead made of chrome-plated brass was classified under heading 7418, of the Harmonized Tariff Schedule of the United States (HTSUS).
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NY F87785 was published on June 10, 2015, in Vol. 49, No. 23, of the Customs Bulletin. No comments were received.
FACTS:
The merchandise is described as item number B1197CP, a fixed mount Eurostyle showerhead measuring approximately 6 inches in diameter and made of chrome-plated brass.
ISSUE:
Whether the subject merchandise is classified under heading 7418, HTSUS, as “sanitary ware, and parts thereof, of copper” or under heading 7419, HTSUS as “Other articles of copper”.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI’s). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes ("EN’s") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
The 2010 HTSUS provisions under consideration are as follows:
7418 Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper:
7419 Other articles of copper:
The issue presented is whether the showerheads are described as “sanitary ware” within the meaning of heading 7418, HTSUS.
The term “sanitary ware” in heading 7418, HTSUS, is not defined in the section or chapter notes for this heading. When a tariff term is not defined by the HTSUS or the legislative history, its correct meaning is its common, or commercial, meaning. See Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1356 (Fed. Cir. 2001). A tariff term’s meaning is presumed to be its common meaning in the absence of evidence to the contrary. See Timber Products Co. v. United States, 515 F.3d 1213, 1219 (Fed. Cir. 2005) (citing Rohm & Haas Co. v. United States, 727 F.2d 1095, 1097 (Fed. Cir. 1984)). A tariff term’s common and commercial meanings are presumed to be the same. See Nippon Kogaku, Inc. v. United States, 69 CCPA 89, 92, 673 F.2d 380 (1982).
To ascertain the common meaning of a term, a court may consult “dictionaries, scientific authorities, and other reliable information sources” and “lexicographic and other materials”. Id. (quoting C.J. Tower & Sons of Buffalo, Inc. v. United States, 673 F.2d 1268, 1271, 69 C.C.P.A. 128 (C.C.P.A. 1982); Simod Am. Corp. v. United States, 872 F.2d 1572, 1576 (Fed. Cir. 1989)). Also, the ENs, while not binding law, offer guidance as to how tariff terms are to be interpreted. See Len-Ron Mfg. Co. v. United States, 334 F.3d 1304, 1309 (Fed. Cir. 2003) (noting that Explanatory Notes are "intended to clarify the scope of HTSUS subheadings and to offer guidance in their interpretation"). Finally, standards promulgated by industry groups such as ANSI, ASME, and others are often used to define tariff terms. See Rocknel Fastener, Inc. v. United States, 267 F.3d 1354, 1361 (Fed. Cir. 2001), citing Hafele Am. Co. v. United States, 18 C.I.T. 1096, 870 F. Supp. 352, 355 (Ct. Int’l Trade 1994) (using ANSI/ASME Specification B18.2.1); Wash. Int’l Ins. Co. v. United States, 16 C.I.T. 873, 803 F. Supp. 420, 422 (Ct. Int’l Trade 1992) (using ASTM standard), aff’d, 24 F. 3d 224 (Fed. Cir. 1994).
The EN’s to heading 7418, HTSUS, do not provide any commentary on the scope of “sanitary ware”. The Merriam-Webster on-line dictionary at www.merriam-webster.com, defines “sanitary ware” as:
ceramic plumbing fixtures (as sinks, lavatories, or toilet bowls).
“Sanitary ware” is also defined at www.dictionary.reference.com as:
plumbing fixtures, as sinks or toilet bowls, made of ceramic material or enameled metal.
The American Society of Mechanical Engineers (ASME) and the Canadian Standards Association (CSA) has published joint standards for plumbing supply fittings (ASME A112.18.1/CSA B125.1). From our research on the ASME website at www.asme.org, a standard can be defined as a set of technical definitions and guidelines that function as instructions for designers, manufacturers and users. Standards promote safety, reliability, productivity and efficiency in almost every industry that relies on engineering components or equipment. The ASME/CSA standard for plumbing supply fittings is definite and uniform throughout the United States and Canada.
The scope of the ASME A112.18.1/CSA B125.1 standard for plumbing supply fittings can be found in Part 1, Section 1.1, which states that the standard applies to plumbing supply fittings and accessories located between the supply line stop and the terminal fitting, including, in relevant part, “(b) bath and shower supply fittings” (emphasis added).
Part 3, entitled “Definitions and abbreviations”, at Section 3.1 Definitions, states, in relevant part: “The following definitions apply in this Standard:
Accessory—a component that can, at the discretion of the user, be readily added, removed, or replaced, and that, when removed, will not prevent the fitting from fulfilling its primary function. Note: Examples include aerators, hand-held shower assemblies, shower heads, and in-line flow controls (emphasis added).
* * *
Fixture—a device for receiving water, waste matter, or both and directing these substances into a sanitary drainage system
A showerhead does not have the character of a plumbing fixture because unlike a sink, a lavatory, and a toilet, it is not permanently installed in or on walls. Instead, it is easily connected to a faucet or shower pipe and readily added, removed, or replaced. In addition to not being permanently installed, a showerhead is also unlike sinks, lavatories, or toilet bowls because they do not receive water, waste matter, or both, and direct them into a sanitary drainage system. The ASME standard for plumbing supply fittings indicates that a showerhead is an example of an plumbing accessory (emphasis added). Therefore, we conclude that a showerhead is not “sanitary ware”. Our conclusion is consistent with two New York Ruling letters (NY) G85952, dated January 17, 2001, and NY I81519, dated June 4, 2002, that determined that brass showerheads are properly classifiable under heading 7419, HTSUS. In NY G85952, CBP determined that a chrome-plated, brass shower head was classifiable under subheading 7419.99.50, HTSUS. In NY I81519 CBP determined, in relevant part, that brass shower heads were classifiable under subheading 7419.99.50, HTSUS.
Our conclusion is also consistent with several CBP rulings that have held that showerheads made of plastic are not “sanitary ware” of heading 3922, HTSUS, but are other household articles and hygienic or toilet articles of heading 3924, HTSUS. For example, in HQ 960011, dated September 23, 1998, regarding the classification of plastic massage shower heads, we stated, in relevant part, as follows:
Heading 3922, HTSUS, provides for baths, shower-baths, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics. The shower heads are not like any of the items described by this heading. EN 39.24, at page 621, states that heading 3924 includes
[t]oilet articles (whether for domestic or non-domestic use) such as toilet sets (ewers, bowls, etc.), sanitary pails, bed pans, urinals, chamber-pots, spittoons, douche cans, eye baths; soap dishes, towel rails, tooth-brush holders, toilet paper holders, towel hooks and similar articles for bathrooms, toilets or kitchens, not intended for permanent installation in or on walls. However, such articles intended for permanent installation in or on walls or other parts of buildings (e.g., by screws, nails, bolts or adhesives) are excluded (heading 39.25).
In this instance, the evidence presented illustrates that the shower heads are easily connected to a faucet or shower pipe and do not have the character of being fixtures for permanent installation in or on walls. Moreover, we note NY 810116, dated May 24, 1995, that classified similar shower heads under subheading 3924.90.55, HTSUS. We therefore conclude that the merchandise is described by heading 3924, HTSUS.
See also HQ H046780, dated March 10, 2009; NY N033873, dated August 21, 2008; NY N039939, dated October 28, 2008; NY N039940, dated October 28, 2008; NY N040084, dated October 28, 2008; NY N039938, dated October 29, 2008; NY N042600, dated November 10, 2008; NY G87164, dated March 2, 2001; NY F86127, dated May 8, 2000; HQ 962584, dated July 27, 1999; NY E89558, dated December 8, 1999; NY F80479, dated December 28, 1999; NY 810116, dated May 24, 1995.
HOLDING:
Pursuant to GRI 1, item number B1197CP, a fixed mount Eurostyle showerhead made of chrome-plated brass is classified under heading 7419, HTSUS. It is specifically provided for under subheading 7419.99.50, HTSUS, which provides for “Other articles of copper: Other: Other: Other, Brass plumbing goods not elsewhere specified or included”. The 2015 general column one rate of duty is Free.
EFFECT ON OTHER RULINGS:
NY F87785, dated June 2, 2000, is revoked.
In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division