The tariff classification of a plastic showerhead and an aerator from China

N310349 March 26, 2020 CLA-2-39:OT:RR:NC:4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 3926.90.9990; 9903.88.15 Mr. John O’Connell EFI 1 Willow Street Southborough, Massachusetts 01745 RE: The tariff classification of a plastic showerhead and an aerator from China Dear Mr. O’Connell: In your letter, dated March 3, 2020, you requested a tariff classification ruling. Product descriptions and samples of a showerhead and faucet aerator were provided for our review, and will be retained in our office. The showerhead and faucet aerator consist of an all-plastic interior with a very thin aluminum coating on portions of the exterior for decorative purposes, per the information contained in your submission. Specifically, the plastic is Acrylonitrile Butadiene Styrene (ABS).  They are manufactured in China using plastic injection molding machines.  You state that the showerheads are low-flow for use in energy efficiency programs for residential use. We find that the faucet aerators could potentially have wider use applications. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. For the instant items, neither GRI 1 nor GRI 2 is applicable. Because the materials (plastic and aluminum) from which the showerhead and aerator are constructed are prima facie classifiable in different headings, the items are composite goods within the meaning of General Rule of Interpretation (GRI) 3(b). GRI 3(b) states, in pertinent part: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. The plastic making up the interior structure and useful components of the showerhead and aerator imparts the essential character. Without the plastic, the items could not function for their intended use. In classifying the showerhead, we reference existing rulings N301436 (11/20/18), NY F80479 (12/28/99) and N073424 (09/17/09). In classifying the faucet aerator, ruling N247770 (12/12/13) is instructive. The applicable subheading for the showerhead will be 3924.90.5650, HTSUS, which provides for “…other household articles and hygienic or toilet articles, of plastic: Other: Other: Other.” The rate of duty will be 3.4 percent ad valorem. The aerator would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9990, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: 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 the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 3924.90.5650, HTSUS, and 3926.90.9990, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, and 3926.90.9990, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division