CLA-2-39:OT:RR:NC:N4:422
Mr. Lewis Masters
International Trade Logistics, Inc.
2525 Brunswick Avenue Suite 200
Linden, NJ 07036
RE: The tariff classification of a plastic shower curtain/liner with a built-in waterproof speaker system from China
Dear Mr. Masters:
In your letter dated January 31, 2013, on behalf Hedaya Home Fashions, Inc., you requested a tariff classification ruling.
The submitted sample is identified as a ShowerTunes shower curtain/liner with built in waterproof speaker system. This item is comprised of an article that can function on its own as a shower curtain or as a shower curtain liner. It is made of 100% vinyl plastic material and has ten apertures with ten respective metal grommets, for the insertion of shower curtain rings, which are not included. The shower curtain/liner measures 72” x 72”. The curtain features two built-in waterproof speakers, one on each side. As you requested, the sample will be returned to you.
One speaker is completely sealed within a pouch which does not allow access. Access can be gained to the other speaker, which is inserted into a ziplock pouch, for the purpose of inserting three AA batteries, which are not included. The two speakers are connected to each other through an internal cable that runs across the curtain and is sealed in a path to which access cannot be gained. The speaker to which access can be gained, is connected, by another internal cable, to a ziplock pouch that is centrally located on the curtain. That pouch has a clear plastic window on one side and access can be gained from the other side, to insert an audio or video device, which is not included. The end of the cable that is situated in the central pouch has a jack type plug on that end.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The curtain/liner performs the primary role of keeping water inside the shower enclosure when taking a shower, and will perform that function whether or not the speaker system is powered on. The speaker system performs the subordinate role of providing entertainment while taking a shower but will only be used when taking a shower, at which time a shower curtain/liner is needed. Therefore, it is the opinion of this office that the plastic shower/curtain liner provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the ShowerTunes shower curtain/liner with built-in waterproof speaker system will be 3924.90.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides…other household articles…of plastics: other…curtains and drapes. The rate of duty will be 3.3% ad valorem.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division