The tariff classification of a ceramic toilet from Japan.

N033209 July 17, 2008 CLA-2-69:OT:RR:NC:1:128 CATEGORY: Classification TARIFF NO.: 6910.10.0020 Ms. Frances Wing Toto U.S.A., Inc. 7700 Spence Road Fairburn, GA 30213 RE: The tariff classification of a ceramic toilet from Japan. Dear Ms. Wing: In your letter dated July 9, 2008, you requested a tariff classification ruling. The merchandise under consideration is a ceramic toilet identified as the Neorest Toilet. It is comprised of a vitreous china bowl, with a seat and cover made of plastic, and features the following: Cyclone Siphon Jet Sanagloss™ ceramic glaze Auto lid open and close Auto flush Remote control Adjustable heated seat Washlet with three wash modes (front, rear, soft) Adjustable spray position Oscillating and pulsing comfort washing Energy saver timer Built-in purifying system You have submitted literature with a picture and spec sheet with your request. The applicable subheading for the Neorest Toilet will be 6910.10.0020, 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 water closet bowls.” The rate of duty will be 5.8% ad valorem. 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