The tariff classification of plastic showerheads from China.

NY E86221 September 20, 1999 CLA-2-39:RR:NC:SP:222 E86221 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Juan Dominguez Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of plastic showerheads from China. Dear Mr. Dominguez: In your letter dated August 16, 1999, you requested a classification ruling. You have submitted a sample of a plastic showerhead that is identified as model number PS6100. It is a wall mount showerhead. This massaging showerhead has six settings. They are described as relaxing spray, massage and spray, pulsating massage, shampoo and massage, aerated shampoo and spray and shampoo. This showerhead does not contain a valve to control the water flow. It simply allows one of several spray patterns to be selected. It does not contain a mechanical feature to operate as a sprayer. The sample is returned as you requested. The applicable subheading for plastic showerhead will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household and toilet articles, of plastics: other, other. The rate of duty will be 3.4 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