CLA-2-84:RR:NC:1:102 G80930
Mr. Juan Dominguez
Wal Mart Stores, Inc.
702 SW 8th Street
Bentonville, AR 72716-8023
RE: The tariff classification of a wooden shower from Indonesia
Dear Mr. Dominguez:
In your letter dated August 7, 2000 you requested a tariff classification ruling on behalf of Wal Mart Stores.
The article in question is described as a wooden shower, stock number FA806-001. Descriptive literature and a sample were submitted.
Examination of the sample reveals that the wooden shower is comprised of several components put up in a set for retail sale. The components include a hand operated shower faucet, a showerhead, a wooden platform with stand, lengths of pipe and fittings. The faucet, showerhead, pipes and fittings are of solid brass. The set contains all the components needed by a purchaser to assemble an outdoor shower.
The wooden shower set is, prima facie, classifiable under two or more headings of the Harmonized Tariff Schedule of the United States (HTSUS) and shall be classified under heading 8481, HTSUS, which provides for valves and occurs last in numerical order among those headings which equally merit consideration.
The applicable subheading for the wooden shower set will be 8481.80.1020 (HTSUS), which provides for hand operated shower faucets of copper, having a pressure rating under 850kPa.. The duty rate will be 4 percent ad valorem.
Articles classifiable under subheading 8481.80.1020, HTS, which are products of Indonesia are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".
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 Kenneth T. Brock at 212-637-7026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division