The tariff classification of a plastic shower head from Japan.

NY E89558 December 8, 1999 CLA-2-39:RR:NC:SP:222 E89558 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Phuong (Fran) Huynh Nankai Transport International (USA), Inc. 8820 Bellanca Avenue Los Angeles, CA 90045 RE: The tariff classification of a plastic shower head from Japan. Dear Mr. Huynh: In your letter dated November 8, 1999, on behalf of your client Kowa California, Inc., you requested a classification ruling. The submitted sample is a plastic shower head with replaceable vitamin-C cartridge and three plastic screw-on extensions. You state in your letter of inquiry that the vitamin-C cartridge contains ascorbic acid. The top of the shower head can be removed with a twist to allow the replacement of the vitamin-C cartridge. This item is considered to be a set for tariff purposes. In our opinion, the plastic shower head imparts the essential character to the set. This merchandise may be subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number 301-443-1544. The applicable subheading for the plastic shower head set will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics, other, other. The rate of duty will be 3.4 percent ad valorem. The rate of duty will remain unchanged for the coming year. 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