Base
N3014362018-11-20New YorkClassification

The tariff classification of plastic shower head combinations from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

3924.90.5650

$243.9M monthly imports

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

7 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-09 · Updates monthly

Summary

The tariff classification of plastic shower head combinations from China.

Ruling Text

N301436 November 20, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Liz Renfro Delta Faucet Company 55 East 111th Street Indianapolis, IN 46280 RE: The tariff classification of plastic shower head combinations from China. Dear Ms. Renfro: In your letter dated October 26, 2018, you requested a tariff classification ruling. You submitted detailed diagrams and descriptions of four plastic replacement shower head combinations. Athough the submitted drawings contain the word "Confidential" or similar phrases; you state that Delta does not request confidential treatment under 19 CFR 177 .2(b)(7) for those documents or any information provided in this submission. The first item is identified as the “ln2ition 2-in-1 Shower Head/Hand Shower Combination,” model number 75583C. This product is designed to replace a standard shower head. It features a plastic detachable hand shower, a plastic fixed shower head and a 72" hose. The hand shower can be operated separately from, or simultaneously with, the shower head. The plastic hand operated diverter allows the user to switch the flow of water to 3 positions; shower head only, hand shower only, or both simultaneously. The hand shower also includes a plastic diverter that allows the user to choose between 4 spray settings and a pause option. The second item is identified as the “5 Setting Combo Pack Shower,” model number 75590SN. This product is designed to replace a standard shower head. It features a plastic shower head, a detachable plastic hand shower and a 60" hose. The internal plastic 3-way diverter is hand operated allows the consumer to choose between using the shower head and hand shower simultaneously or individually, by turning the plastic knob on the shower head to choose between the three options. The hand shower also includes a plastic diverter that allows the user to choose between 4 spray settings and a pause option. The third item is identified as “HydroRain 2-in-1 Shower Head,” model number 75599C. This product is designed to replace a standard shower head. It includes a plastic pivoting rain can shower head and a plastic fixed shower head. The rain can shower head can be used on its own, the fixed shower head on its own, or both together simultaneously, by turning a knob on the shower head for the internal plastic diverter to change the flow of water between these three options. The fixed shower head also includes a plastic diverter that has five spray settings including a pause setting that are also hand operated. The fourth item is identified as the “Peerless Sidekick Shower System,” model number 76455. This product is designed to replace a standard shower head. It includes a plastic fixed shower head with three spray settings, a detachable plastic shower wand with three spray settings and an 84" hose. The internal plastic diverter is hand operated and allows for single or shared operation of shower head and shower wand. The applicable subheading for the “ln2ition 2-in-1 Shower Head/Hand Shower Combination,” model number 75583C, “5 Setting Combo Pack Shower,” model number 75590SN, “HydroRain 2-in-1 Shower Head,” model number 75599C, and the “Peerless Sidekick Shower System,” model number 76455 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…toilet articles, of plastics: other: 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division