CLA-2-39:OT:RR:NC:N:1:137
Jo Ritcey-Donohue
JRD Law PLLC
1250 Connecticut Ave NW ,Suite 700 Washington, DC 20036
RE: The tariff classification of emergency safety showers from the United Kingdom
Dear Ms. Ritcey-Donohue:
In your letter dated March 2, 2023, you requested a tariff classification ruling, on behalf of your client, Hughes Safety Showers North America Inc.
Item SD31K45G is a multi-nozzle cubicle emergency safety shower. It is intended to serve as an emergency decontamination unit and will be connected to existing indoor plumbing. The shower is constructed of a stainless steel frame with fiberglass reinforced plastic roof and walls. The floor includes a fiberglass reinforced plastic sump base which serves to collect the contaminated water. The multi-nozzle system is activated when the user steps on the foot panel grate.
Item SD32K45G is a cubicle emergency safety shower. It is intended to serve as an emergency decontamination unit and will be connected to existing indoor plumbing. The shower is constructed of a stainless steel frame with fiberglass reinforced plastic roof and walls. The floor includes a fiberglass reinforced plastic sump base which serves to collect the contaminated water. There is one Acrylonitrile-butadiene-styrene (ABS) shower head mounted at the top of the shower which is activated by a hand lever or an optional foot-activation pedal. The shower includes an internally mounted eye/face wash station.
Item SD32K45G-PUMP is a cubicle emergency safety shower. It is intended to serve as an emergency decontamination unit and will be connected to existing indoor plumbing. The shower is constructed of a stainless steel frame with fiberglass reinforced plastic roof and walls. The floor includes a fiberglass reinforced plastic sump base which serves to collect the contaminated water. There is one Acrylonitrile-butadiene-styrene (ABS) shower head mounted at the top of the shower which is activated by a hand lever or an optional foot-activation pedal. The shower includes an internally mounted eye/face wash station. The shower also incorporates a wastewater discharge pump to pump out the contaminated water after use.
In your letter, you suggest the applicable subheading for the emergency safety showers (Item numbers SD31K45G, SD32K45G and SD32K45G-PUMP) to be 8424.89.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: other Appliances: other.” We disagree. As mentioned in your letter, numerous rulings have been issued regarding similar shower modules such as N324810 (dated March 22, 2022) and R00069 (dated February 12, 2004). You mention that the modules were complete enclosures, while your units are only three sided. This fact does not change the primary function of the shower, to clean the user, and each operates in a substantially similar way. We also point to ruling F86442 (dated May 18, 2000), where CBP determined that a camp shower, which also included a showerhead to spray water, was classified outside of heading 8424, HTSUS. Accordingly, classification of the emergency showers under heading 8424, HTSUS, is excluded.
The applicable subheading for the emergency safety showers (Item numbers SD31K45G, SD32K45G and SD32K45G-PUMP) will be 3922.10.0000, HTSUS, which provides for baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar, sanitary ware of plastics: baths, shower baths, sinks and washbasins. The general rate of duty will be 6.3 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division