CLA-2-39:RR:NC:SP:222 F85510

Mr. Orlando Rodriguez
Alamcenes PITUSA
P. O. box 839
Hato Rey Station
San Juan, PR 00919-0839

RE: The tariff classification of a portable camp shower from Taiwan.

Dear Mr. Rodriguez:

In your letter dated March 29, 2000, you requested a tariff classification ruling.

You have submitted illustrative literature depicting a camp shower, item #15950. The camp shower consists of a 4-1/2 gallon polyethylene bag that attracts warmth from the sun and a flexible shower hose. This article folds for storage. It is packaged in a hanging display box.

The applicable subheading for the portable shower will be 3922.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for baths, shower baths, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns, and similar sanitary ware of plastics. The rate of duty will be 6.3 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