The tariff classification of a plastic showerhead from China.

NY I81484 May 22, 2002 CLA-2-39:RR:NC:SP:222 I81484 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Gayle E. Meagher Charles M. Schayer & Co. P. O. Box 17769 Denver, CO 80217 RE: The tariff classification of a plastic showerhead from China. Dear Ms. Meagher: In your letter dated May 1, 2002, on behalf of your client Water Pik Inc., you requested a classification ruling. The submitted sample is a plastic showerhead identified as Charleston, Model #NVC 527B. The showerhead consists of five types of spray and massage settings. By switching the spray settings on the showerhead it will give a soothing or an invigorating spray. Your letter of inquiry states that these are residential showerheads. The applicable subheading for the Charleston, Model #NVC 527B, plastic showerhead 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division