The tariff classification of a plastic showerhead housing from Germany

N043676 November 21, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Stan Vick Kuehne & Nagle 235 Southfield Parkway Forest Park, GA 30297 RE: The tariff classification of a plastic showerhead housing from Germany Dear Mr. Vick: In your letter dated November 3, 2008, on behalf of Hansgrohe, Inc., you requested a tariff classification ruling. The product is described as the Raindance Imperial Basic Set, part 28412181. It is a plastic housing that is intended to be installed in the ceiling of a shower between the showerhead and the plumbing rough. The imported set includes stainless steel screws, washers and nuts and plastic screw anchors to permanently mount the housing to the ceiling. The housing measures approximately 29 ¼ inches at its greatest width and 31 ¼ inches at its greatest length. It contains three short lengths of EPDM rubber hoses with brass end fittings. One end of each hose will be connected to the plumbing rough in the wall and the other end of each hose will be connected to an inlet port in the showerhead. Channels in the housing guide and hold the hose lengths. The showerhead is not included with the imported housing. The housing does not contain any valves or mechanical components. You suggest classification in subheading 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other builders’ ware of plastics, not elsewhere specified or included, a provision that includes fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch plates and other protective plates. However, the imported product does not act merely as a mounting or bracket to hold the showerhead to the ceiling, but functions primarily as a housing and guide for the hose connections between the ports in the showerhead and the plumbing rough to the building’s water supply. It is not similar to the articles described in the Chapter 39 legal note 11 definition of builders’ ware. The applicable subheading for the plastic showerhead housing, part 28412181, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division