The tariff classification of Bathtubs Equipped with Hydrotherapy System Jet Spa from Great Britain

NY K88307 August 27, 2004 CLA-2-90:RR:NC:N1:105 K88307 CATEGORY: Classification TARIFF NO.: 9019.10.2045 Mr. Michael Theodore Milne & Craighead Suite 300 Meridan Corporate Park 3636 - 23rd Street N.E. Calgary, Alberta T2E 8Z5 RE: The tariff classification of Bathtubs Equipped with Hydrotherapy System Jet Spa from Great Britain Dear Mr. Theodore: In your letter dated July 30, 2004, for Premier Bathrooms, you requested a tariff classification ruling. No sample was submitted. You state that you have separately requested from our Headquarters office a ruling regarding the possible application of HTS 9817.00.96 to the items. You state: “There are five models of bathtubs involved, namely, the Warwick; the Stratford; the Easy-Bathe; the Chester (formerly the Aqua-Bath); and the Plymouth (the ’goods’). The goods will be imported into the United States equipped with the optional ‘Hydrotherapy Spa System’. Descriptive literature is included in this application. The goods are imported complete but in unassembled form. Each unit consists of the fibreglass reinforced plastic bathtub (tub door, and sides), Hydrotherapy Spa components (control, air pump, air pipes, and air jets), thermostatic water mixing valve, and extended plug & chain. The goods are sold at retail in knocked down condition and are installed and assembled on site by Premier.” We agree that the applicable subheading for the five items will be 9019.10.2045, Harmonized Tariff Schedule of the United States (HTS), which provides for Massage apparatus, which is electrically operated other than battery powered or powered by an AC adapter. The rate of duty will be free. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division