B89150 B8 Ruling Active

The tariff classification of "Sunshowers" from China.

Issued October 1, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6306.99.0000, 3922.10.0000

Headings: 6306, 3922

Product description

They are water bags used for showering outdoors. Model number B105 is a soft sided bag made of woven fabric with PVC on the inside. It features on one side an opening with a plastic cap closure, a small opening with a plastic fitting. Attached onto the plastic fitting is a plastic hose with a plastic shower head. Inserted through the top is a plastic pole with a braided cord for hanging the bag. Model number B110 is constructed of plastic material. This article features a foot pump used to pressurized the water flow. The foot pump is made of plastic and is housed in a polyester woven fabric cover. On one side of the plastic bag is a plastic cap closure and a small opening with a plastic fitting. Attached onto the plastic fitting is a plastic hose with a plastic showerhead. On the other side is a plastic hose that connects the article to the foot pump. The plastic bag is housed in a polyester woven fabric cover. The cover features a zipper on one side, an open-work knit fabric pocket and a web strap at the top to hang the article. Model number B110 is a composite good consisting of two components that merit consideration in determining the essential character of this "Sunshower". First is the plastic bag which holds the water. The other component is the textile cover that houses the plastic bag. Since the plastic bag which holds the water and the plastic hose and nozzle are the primary functional components, the essential character of this item is imparted by the plastic components.

CBP rationale

The applicable subheading for the "Sunshower", designated as model number B105, will be 6306.99.000, Harmonized Tariff Schedule of the United States (HTS), which provides for camping goods: Other: Of other textile materials. The applicable subheading for the "Sunshower", designated as model number B110, will be 3922.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for baths, shower baths, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: Baths, shower baths and washbasins.

Full text

NY B89150 October 1, 1997 CLA-2-63:RR:NC:TA:352 B89150 CATEGORY: Classification TARIFF NO.: 6306.99.0000; 3922.10.0000 Ms. Carol A. Jerkovich Stearns Manufacturing Co. P.O. Box 1498 St. Cloud, MN 56302 RE: The tariff classification of "Sunshowers" from China. Dear Ms. Jerkovich: In your letter dated August 28, 1997, you requested a tariff classification ruling. The samples submitted are "Sunshowers", model numbers B105 and B110. They are water bags used for showering outdoors. Model number B105 is a soft sided bag made of woven fabric with PVC on the inside. It features on one side an opening with a plastic cap closure, a small opening with a plastic fitting. Attached onto the plastic fitting is a plastic hose with a plastic shower head. Inserted through the top is a plastic pole with a braided cord for hanging the bag. Model number B110 is constructed of plastic material. This article features a foot pump used to pressurized the water flow. The foot pump is made of plastic and is housed in a polyester woven fabric cover. On one side of the plastic bag is a plastic cap closure and a small opening with a plastic fitting. Attached onto the plastic fitting is a plastic hose with a plastic showerhead. On the other side is a plastic hose that connects the article to the foot pump. The plastic bag is housed in a polyester woven fabric cover. The cover features a zipper on one side, an open-work knit fabric pocket and a web strap at the top to hang the article. Model number B110 is a composite good consisting of two components that merit consideration in determining the essential character of this "Sunshower". First is the plastic bag which holds the water. The other component is the textile cover that houses the plastic bag. Since the plastic bag which holds the water and the plastic hose and nozzle are the primary functional components, the essential character of this item is imparted by the plastic components. The applicable subheading for the "Sunshower", designated as model number B105, will be 6306.99.000, Harmonized Tariff Schedule of the United States (HTS), which provides for camping goods: Other: Of other textile materials. The rate of duty will be 7.6 percent ad valorem. The applicable subheading for the "Sunshower", designated as model number B110, will be 3922.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for baths, shower baths, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: Baths, shower baths and washbasins. The rate of duty will be 6.3 percent ad valorem. 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 Alan Tytelman at 212-466-5896. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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