CLA-2-39:OT:RR:NC:N2:222
Ms. Francine Ramsey
Hampton Direct, Inc.
P. O. Box 1199
Williston, VT 05495
RE: The tariff classification of a plastic shower head with hose and adapter from China
Dear Ms. Ramsey:
In your letter dated July 22, 2008, you requested a tariff classification ruling.
The submitted sample is identified as a Faucet to Shower Converter, SKU# 22090. This item consists of three components; a showerhead, a hose and an adapter. The showerhead has 75 small apertures on its face, through which water will be dispersed when in use. The showerhead is attached to a hose, which in turn is attached to an adapter that can be attached to most sink faucets or some bathtub faucets. The hose measures approximately 48 inches from the adaptor to the showerhead. This item can be used to wash one’s hair in the bathtub or in the kitchen sink.
You have stated that this item is comprised of plastic and rubber but you have not stated which components of this item are made of plastic and which components are made of rubber. However, it clear that the showerhead itself is comprised of molded plastic. If rubber is also involved in the construction of the total item, then this item would be considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. In that case, it would be the opinion of this office that the plastic showerhead would provide this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for SKU# 22090 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles and hygienic or toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division