The tariff classification of a plastic showerhead from ChinaDear Mr. Mento:

NY J82660 April 15, 2003 CLA-2-84:RR:NC:1:102 J82660 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Mr. Pete Mento Expeditors Tradewin, LLC 1015 Third Avenue, 12th Floor Seattle, WA 98104 RE: The tariff classification of a plastic showerhead from China Dear Mr. Mento: In your letter dated March 17, 2003 you requested a tariff classification ruling on behalf of your client Energy Technology Laboratories. The article in question is described as a plastic showerhead, part number 610-XLF25. A sample and descriptive literature were submitted. Examination of the sample reveals that the showerhead is essentially made of plastic and incorporates a hand operated valve mechanism. The valve mechanism allows the flow of water through the showerhead to be shutoff or adjusted for user comfort. The applicable subheading for the showerhead will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 3 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division