CLA-2-39:RR:NC:SP:222 G87164

Ms. Nora Scala
Logistics Management International
P. O. Box 66191
Chicago, IL 60666

RE: The tariff classification of hand hold shower heads from Italy.

Dear Ms. Scala:

In your letter dated January 24, 2001, on behalf of your client Watertec LLC, you requested a tariff classification ruling.

The submitted sample is identified as a Utopia Shower Bimbo Set/Pascal Set. The set is composed of an adult hand held shower head, a child hand held shower head and a 5 foot flexible chromed brass hose. The child hand held shower head is designed with a cartoon-like feature. The adult hand held shower head has a chrome finish. The shower heads are made of plastic and they are designed primarily for household use. Both shower heads are designed for use with the same hose.

The sample is returned as you requested.

The applicable subheading for the above mentioned plastic shower heads will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles and toilet articles, of plastics: other, other. The rate of duty will be 3.4 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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division