The tariff classification of bidets from Indonesia.

N009882 April 19, 2007 CLA-2-69:RR:E:NC:1:128 CATEGORY: Classification TARIFF NO.: 6910.10.0050 Ms. Frances Wing Toto USA 7700 Spence Road Fairburn, GA 30213 RE: The tariff classification of bidets from Indonesia. Dear Ms. Wing: In your letter dated April 17, 2007, you requested a tariff classification ruling. The merchandise under consideration consists of bidets composed of vitreous china. Style BT500AR is designed for a single hole, center set, deck-mounted bidet faucet. Style BT500B features a flushing rim and vertical spray and is designed for a deck mounted bidet faucet with diverter and vacuum breaker. The bidets measure 24 7/8” L x 14” W x 15” H. You have submitted a photograph and spec sheet for the bidets with your request. The applicable subheading for the bidets will be 6910.10.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet bowls, flush tanks, urinals and similar sanitary fixtures: Of porcelain or china, Other.” The rate of duty will be 5.8% ad valorem. Articles classifiable under subheading 6910.10.0050, HTSUS, which are products of Indonesia are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Sharon Chung at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division