CLA-2-90:OT:RR:E:NC:4:405
Cynthia Haberlandt
Kuehne + Nagel, Inc.
8200 Boggy Creek Rd. Suite 600
Orlando, FL 32824
RE: The tariff classification of Whirlpool Bathtubs and related components.
Dear Ms. Haberlandt:
In your letter dated July 7, 2009, on behalf of G-Vision Bathware, you requested a tariff classification ruling. No sample was provided.
Regarding your whirpool baths, in your submission you state, “Walk-in whirlpool bathtubs are constructed of high grade acrylic and fiberglass resin reinforced for durability. The frame is stainless steel with adjustable feet. Standard features include non-slip seat and tub floor, safety grab bar, 55 gallon water fill, inward swing door. The power supply is 110v/60hz or 240v/50hz.”
Harmonized System Explanatory Note II to 9019, entitled Massage Apparatus, states:
It also covers hydromassage appliances for all-over or partial massage of the body, using the action of water or a blend of water and air under pressure. Examples of these appliances include spa baths, presented complete with pumps, turbines or blowers, ducts, controls and all fittings…
You also state “We are requesting multiple classifications; for the complete disassembled units, units containing the tub and motor only. Also, just the walk-in whirlpool tubs both with and without jet holes.”
Complete units whether imported assembled or as unassembled kits of the various parts will be classified in the same subheading due to HTSUS General Rule of Interpretation 2-a.
Separately imported parts, if identifiable as suitable for use solely or principally as parts of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) or of this particular item (see Headquarters Ruling Letter 965546, 8-2-02), are classified in its heading if not excluded from HTSUS Chapter 90 by its Note 1 or Note 2-a or by HTSUS Additional U.S. Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05).
The applicable subheading for the complete units, assembled or unassembled, will be 9019.10.2045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Massage apparatus, which is electrically operated other than battery powered or powered by an AC adapter. The general rate of duty will be free.
Regarding the balance of your request, we are returning your request for a ruling and any related samples, exhibits, etc. We need additional information in order to issue a ruling. Please submit the information described below:
a. Specifically, regarding the units “containing the tub and the motor only,”
1. Confirm, if it is the case, that they will imported as kits and that no connectors will be included in the kit.
2. If each tub and motor was made specifically for your whirlpool baths, provide a copy of the specifications prepared by you or your agent which establishes that fact.
3. In regards to the motor, please provide information regarding whether the motor is powered by AC or DC electricity, whether the motor is brushed or brushless, and provide the maximum output of the motor as measured in watts. Furthermore, please illustrate whether the motor is being imported by itself, or if it is part of an electric pump or similar device.
b. Regarding the tubs, both in units with and without the motor:
1. Provide photograph of the tub with holes and photograph of the tub without holes.
2. Give complete details of the tub with holes, stating exactly how many holes will exist in the item at time of importation, where they will be situated on the tub, and what the function of the holes will ultimately be.
3. Explain in detail how the tub without holes differs from a traditional bathtub. Can the tub without holes be used to simply take a bath in the way that a traditional bathtub can be used? If not, why not. If so, explain what other processes would have to be performed, if any, on the tub without holes in order for it to function as a traditional bathtub.
Also include a statement as to whether classification advice has been sought from a U.S. Customs officer; and if so, from whom, and what advice was rendered, if any.
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically.
The applicable subheading for the complete units, assembled or unassembled, will be 9019.10.2045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Massage apparatus, which is electrically operated other than battery powered or powered by an AC adapter. The general rate of duty will be free.
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 J. Sheridan at (646) 733-3012. If you have any questions regarding the additional information requested about the electric motors, please contact National Import Specialist S. Pollichino at (646) 733-3008.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division