CLA-2-39:OT:RR:NC:N2:222
Mr. Stan Vick
Kuehne + Nagel
235 Southfield Parkway
Forest Park, GA 30297
RE: The tariff classification of a plastic shower head, aluminum wall bar and plastic double soap dish from Germany
Dear Mr. Vick:
In your letter dated September 25, 2008, on behalf of Hansgrohe, Inc., you requested a tariff classification ruling.
The submitted illustration depicts an item identified as an HG Raindance Unica Shower Set 1500mm Chrome, part number 27875000. This item consists of a shower head that is made of plastic and a hose that is made of plastic that is reinforced with polyester. The shower head and the hose each have threading with allow these two components to screw together without the use of connecting hardware. The other end of the hose also has threading which allows it to screw onto a wall outlet for the shower’s water supply, also without connecting hardware. The wall outlet is not included in the importation.
Also included in the importation is a 60 inch aluminum wall bar with an integrated plastic hose guide. The wall bar is designed to be attached to a shower wall by means of screws. Fitted into the wall bar is an adjustable brass slider with an attached plastic holder that is designed to hold the shower head. The shower head and hose are not physically attached to the wall bar, slider or holder. When the shower head is situated in place on the holder, the slider enables the shower head to be adjusted to different heights along the wall bar. This item also includes a double soap dish that is made of plastic and is attached to the wall bar. All of these imported components will be packaged together prior to importation and will be sold in the same packaging in which they are imported.
This item is considered to be “goods put up for retail sale” within the meaning of General Rule of Interpretation (GRI) 3. The wall bar serves the subsidiary function of supporting the shower head and providing the user with the ability to adjust the height of the shower head. The shower head can be used independent of the wall bar as a hand held item. Therefore, it is the opinion of this office that the plastic shower head provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the part number 27875000 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…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