The tariff classification of a bidet adaptor from Philippines

NY F84016 March 30, 2000 CLA-2-84:RR:NC:1:102 F84016 CATEGORY: Classification TARIFF NO.: 8481.80.5090 ImExSource, Inc. Mr. Marduqueo Hernandez 119 Waverly Hall Drive Charlotte, NC 28211 RE: The tariff classification of a bidet adaptor from Philippines Dear Hernandez: In your letter dated February 27, 2000 you requested a tariff classification ruling on behalf of Hyjet Philippines. The item in question is a bidet adaptor for a home toilet. The unit is made of high-quality plastic materials. It is a toilet insert installed to provide a user with the cleansing functions of a bidet. The unit consists of three main sections, a pipe connection to the existing plumbing, a hand operated control valve and a spray head. The applicable subheading for the bidet adaptor will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for hand operated valves of other materials. The rate of duty will be 3 percent ad valorem. Articles classifiable under subheading 8481.80.5090, HTS, which are products of Philippines are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". 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 212-637-7026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division