The tariff classification of a hand held shower head from China.

NY F86127 May 8, 2000 CLA-2-39:RR:NC:SP:222 F86127 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Dianne Weldon J. E. Lowden & Co. 275 Battery Street, Suite 400 San Francisco, CA 94111-3331 RE: The tariff classification of a hand held shower head from China. Dear Ms. Weldon: In your letter dated April 12, 2000, on behalf of your client Tender Loving Things, you requested a tariff classification ruling. The submitted drawings depict an item identified as a “Shower Flower Handle” plus a “Shower Flower Head”. The handle is made of pvc plastic. The shower head is made of 100 percent nylon mesh filled with polyester. The handle will be filled with shower jel when it is imported. Perfumery, cosmetic and toiletry products are 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) 443-6553. The applicable subheading for the plastic hand held “Shower Flower Head” will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles 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