The tariff classification of plastic fixed mount and handheld shower heads from China

N073424 September 17, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Gayle E. Meagher Charles M. Schayer & Co. 3839 Newport Street Denver, CO. 80207 RE: The tariff classification of plastic fixed mount and handheld shower heads from China Dear Ms. Meagher: In your letter dated August 20, 2009, on behalf of Waterpik, Inc., you requested a tariff classification ruling. The submitted sample is identified as an EcoFlow Combination Shower System, model VBE-423T/453T. The item consists of a fixed mount shower head, a handheld shower head with a 5 foot metal hose and a three way diverter. Each of the two shower heads has a faceplate made of acrylonitrile-butadiene-styrene (ABS) plastic material. The faceplate of each of the two shower heads incorporates 42 nozzles made of thermoplastic elastomer (TPE) plastic material. The faceplate of each of the two shower heads is situated in a frame which is made of ABS that is surface finished with chrome plating. The frame of the handheld shower head is elongated so that it also serves as a handle. The diverter is also made of plastic material that is surface finished with chrome plating. Each of the two shower heads has three settings that provide options for a pulsating massage, a full body power spray or a combination of both. In addition, each of the two shower heads has a water pause toggle button that can be used at any time during showering to reduce the flow of water to a trickle. The diverter has three threaded connectors for attachment of the fixed mount shower head and the hose of the handheld shower head as well as for the attachment of the diverter to the water source. There is also a mechanical switch on the side of the diverter that directs the flow of water to either shower head or to both at the same time. The side of the diverter that is opposite the side with the switch is shaped with two prongs and is designed to hold the handheld shower head when it is not being manually used. The applicable subheading for model VBE-423T/453T will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …toilet articles, of plastics: other: other. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division