CLA-2-39:RR:NC:SP:222 I81474

Ms. Gayle E. Meagher
Charles M. Schayer & Co.
P. O. Box 17769
Denver, CO 80217

RE: The tariff classification of a plastic showerhead from China.

Dear Ms. Meagher:

In your letter dated May 1, 2002, on behalf of your client Water Pik Inc., you requested a classification ruling. The submitted sample is a plastic showerhead identified as the Cascadia, Model CF-201C. It is an oversized 8-inch drenching rain showerhead with an 8-inch adjustable arm for personalized positions. This showerhead contains two settings for a full body spray or a concentrated power spray. Your letter of inquiry states that these are residential showerheads. The applicable subheading for the plastic showerhead will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division