CLA-2-85:OT:RR:NC:N1:102
Ms. Sarah Ann Scipione
Trans American Customhouse Brokers, Inc.
2775 Broadway
Buffalo, NY 14227
RE: The tariff classification of an electric shower head water heater from China
Dear Ms. Scipione:
In your letter dated February 1, 2012 you requested a tariff classification ruling on behalf of your client, Interline Brands Inc. Descriptive literature and a photograph were included with your submission.
The product under consideration is described as an electric shower head water heater, model number AHSH 2500. This 2.5kW electric shower head is made of acrylonitrile-butadiene-styrene (ABS) plastic and has a built-in tankless water heater. The shower head heater weighs approximately 4 lbs. and plugs into a 110/120 Volt outlet. It can be used in homes, condominiums, trailers, boats, etc.
The applicable subheading for the electric shower head water heater will be 8516.10.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other instantaneous electric water heaters and immersion heaters. The rate of duty is free.
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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
(for)
Thomas J. Russo
Director
National Commodity Specialist Division