CLA-2-85:RR:NC:N1:113 H84142

Ms. Jamie L. Davis
Barnett, Inc.
3333 Lenox Avenue
P.O. Box 2317
Jacksonville, FL 32203-2317

RE: The tariff classification of a shower head heater from Brazil

Dear Ms. Davis:

In your letter dated July 24, 2001, you requested a tariff classification ruling.

The sample you submitted is the Sintex shower head with replaceable heating element and personal shower hose. It is made of plastic and has a nominal voltage of 127V. The unit will heat enough water for an 8-minute shower.

The applicable subheading for the shower head will be 8516.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for electric instantaneous or storage water heaters and immersion heaters, other water heaters and immersion heaters. The rate of duty will be free.

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