The tariff classification of a plastic shower head from China.

NY H85897 December 14, 2001 CLA-2-39:RR:NC:SP:222 H85897 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Barbara Y. Wierbicki Thompkins & Davidson One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a plastic shower head from China. Dear Ms. Wierbicki: In your letter dated December 3, 2001, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. The submitted sample is identified as item number PP235922. It is a hydrothearpy massaging shower head. This hand held shower head includes a five foot flexible “chromed” hose. It is made of plastic and designed to fit over the nozzle of a sink faucet. The sample is returned as you requested. The applicable subheading for the plastic hand held shower 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 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division