CLA-2-79:RR:NC:N1:113 F86799

Ms. Jenette Stuart
Kuehne & Nagel, Inc.
150 West Hill Place
Brisbane, CA 94005-1216

RE: The tariff classification of shower heads from China

Dear Ms. Stuart:

In your letter dated May 3, 2000, on behalf of ShowerTek, Inc., you requested a tariff classification ruling.

The samples you submitted are two styles of ShowerTek filter massage shower heads made of zinc. Item number FM7HH is a hand-held model with a hose measuring 5.75 feet long, and item number FM7WM is a wall mount model. Both shower heads have seven functions, including mist, full spray, massage, combination massage and full spray, aerated “champagne” spray, chlorine filter, and an automatic self cleaner.

The applicable subheading for the shower heads will be 7907.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of zinc, articles of a type used for household, table or kitchen use, toilet and sanitary wares, all the foregoing and parts thereof of zinc. The rate of duty will be 3 percent ad valorem.

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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division