CLA-2-73 :RR:NC:N1:R01416 113
Ms. Lindsay Wilson
Direct Source International
3737 Roundbottom Road
Cincinnati, OH 45244
RE: The tariff classification of shower heads from China
Dear Ms. Wilson:
In your letter dated February 9, 2005, you requested a tariff classification ruling.
The merchandise consists of two styles of decorative “Water Blossom” shower head, “Poppy” and “Jonquil.” The flower petals are made of brass sheeting and the connector is made of copper. The shower head itself is made of galvanized steel.
The classification of this item at the HTS heading level depends on the principal weight of the metals involved, copper (including the brass) and steel. From the picture, it appears that the copper/brass is the metal of principal weight. For purposes of the HTS subheading, the essential character of the shower head is the brass petals.
The applicable subheading for the shower heads will be 7418.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware and parts thereof, of copper-zinc base alloys (brass). The rate of duty will be 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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division