CLA-2-39:OT:RR:NC:N4:421
Ms. Janet Takushi
Livingston International Professional Services
400 Continental Blvd., 6th Floor
El Segundo, CA 90245
RE: The tariff classification of a shower installation kit from Mexico
Dear Ms. Takushi:
In your letter dated April 23, 2013, on behalf of Custom Building Products, Inc., you requested a tariff classification ruling.
Descriptive literature was included with your request. The products are identified as Do-It-Yourself Shower Installation Kits. The shower kits are intended to act as a substitute for concrete mortar for installation under a tiled shower floor. The primary component is the “ShowerSlope,” a one piece base that is sloped at a 2 percent grade to the drain. It is composed of high density expanded polystyrene plastic encapsulated in fiber mesh with an epoxy finish. Other components include polyvinyl chloride (PVC) plastic foam profile edging curbs, a drain assembly, Redgard® waterproofing membrane liquid, Speedfinish™ coating compound, materials such as sealants, tapes, brushes, rollers, a tray, putty knife and gloves for use in installing the sloped base, and instructional materials. All of the components are packaged in a corrugated cardboard box ready for retail sale. The basic kit is available in multiple variations to account for different shower sizes and drain placements.
Tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the principles set forth in the General Rules of Interpretation (GRI’s) taken in order. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The sloped shower base is the principal component in terms of bulk, value and function. The other components are subsidiary and function primarily to assist in the installation and waterproofing of the sloped base. This office considers the shower installation kit to be a set for tariff classification purposes, with the essential character imparted by the sloped shower base.
You suggest classification of the base in heading 3921 of the HTSUS as other plates, sheets, film, foil and strip, of plastics: cellular: of polymers of styrene. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Chapter 39 legal note 10 states, “In headings 3920 and 3921, the expression ‘plates, sheets, film, foil and strip’ applies only to plates, sheets, film, foil and strip (other than those of chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).” The shower bases have been further worked with holes cut in for the drain, and thus are precluded from classification in headings 3920 and 3921.
The applicable subheading for the shower installation kit will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The general rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division