CLA-2-56:OT:RR:NC:TA:350
Ms. Donna M. Mullins
Mullins International Solutions
37 Griffin Street
McDonough, GA 30253
RE: The tariff classification of four products for use in shower stall installations, from China.
Dear Ms. Mullins:
In your letter dated December 10, 2012, on behalf of Truco Solutions LLC, Alpharetta, GA, you requested a tariff classification ruling.
You submitted four representative samples as follows: 1) shower waterproofing liner material, 2) inside/outside corner pieces, 3) pipe seals and 4) shower valve seals. All of these materials, according to your letter, are composed of a center layer of polyethylene plastic that is sandwiched between two spunbonded nonwoven fabrics of polypropylene man-made fiber construction. These materials differ mainly in configuration as described below:
The shower liner material, based upon the sample and your literature, appears to be a material that will be imported in a square or rectangular configuration, i.e., in rolls as piece goods and is designed to be used between the walls in a shower installation. The instant sample was informally weighed and was found to weigh approximately 235 grams per square meter.
The inside/outside corners are preshaped with a small piece cut out to facilitate their placement in the corners of the shower.
The pipe seals are circular in configuration and measure about 7 inches in diameter and have a small hole cut out of the center.
The shower valve seal is circular in configuration and also measures about 7 inches in diameter. Additionally, it contains four small slits emanating out from the center that do not reach the perimeter of the circle.
The applicable subheading for the shower liner in rolls will be 5603.14.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of man-made filaments, weighing more than 150 g/m², laminated fabrics. The rate of duty will be Free.
The applicable subheading for the inside/outside corners, pipe seals and shower valve seals which are considered to be made up within the scope of note 7(a) to Section XI in the Harmonized Tariff of the United States (HTS) will be 6307.90.9889, HTS, which provides for … other made up textile articles, other. The rate of duty will be 7 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 Deborah Walsh at (646) 733-3044.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division