The tariff classification of a decorative trim kit for a Jacuzzi-type bathtub from Japan.

N042260 November 13, 2008 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9019.10.2090 Ms. Frances Y. Wing Toto USA, Inc. 7700 Spence Road Fairburn, GA 30213 RE: The tariff classification of a decorative trim kit for a Jacuzzi-type bathtub from Japan. Dear Ms. Wing: In your letter dated October 14, 2008, you requested a tariff classification ruling. No sample was provided. Regarding the Neorest Decorative Trim for Lloyd bathtubs, you state, “The parts are delivered in a kit that requires assembly which are shipped from Japan.” From the engineering drawings and other information which you have supplied, the kits have all the components necessary to produce a relatively flat, decorative frame that is several inches wide around the tub and the components were made specially for that purpose. The Lloyd bathtubs are designed for “hydrotherapy” and have a 1 hp motor to provide the Jacuzzi-type jets with the pressurized air to make the water bubble and swirl. We consider the kit to be a set for Tariff purposes with the larger flat pieces providing its essential character. Separately imported parts, if identifiable as parts of this kind of device (see General Harmonized System Explanatory Note III to Chapter 90) or of this particular item (see Headquarters Ruling Letter 965546, 8-2-02), are classified in its heading if not excluded from HTSUS Chapter 90 by its Note 2-a or 1 or by HTSUS Add. US Rule of Interpretation 1-c (see HRLs 965968, 12-16-02, and 967233, 2-18-05.) Those exclusions do not appear to apply. The applicable subheading for the kit will be 9019.10.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of mechano-therapy appliances and massage apparatus. The rate of duty will be Free. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division