CLA-2-84:OT:RR:NC:N1:102
Ms. Yvonne M. Whitley
The Millwork Trading Co., Ltd.
1359 Broadway
22nd Floor
New York, NY 10018
RE: The tariff classification of an outdoor shower from China
Dear Ms. Whitley:
In your letter dated April 10, 2008 you requested a tariff classification ruling.
Descriptive literature and an illustration were submitted.
The item you plan to import is described as an outdoor shower, style number WT806-010. This outdoor shower is comprised of several components put up in a set for retail sale. The components include a hand operated shower faucet, a showerhead and wooden base. The faucet and showerhead are made of chrome plated brass. The shower is connected to an outside hose.
The shower set is, prima facie, classifiable under two or more headings of the Harmonized Tariff Schedule of the United States (HTSUS) and shall be classified under heading 8481, HTSUS, which provides for valves and occurs last in numerical order among those headings which equally merit consideration.
The applicable subheading for the shower set will be 8481.80.1020, HTSUS, which provides for hand operated shower faucets of copper, having a pressure rating under 850kPa. The rate of duty will be 4 percent 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 Kenneth T. Brock at 646-733-3009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division