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The tariff classification of unfinished bathtub shells from Germany.
Issued January 28, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H86442 (January 28, 2002)
Tariff classification
HTS codes: 3922.90.0000
Headings: 3922
Product description
The articles in question are unfinished bathtub shells made of acrylic resin with fiberglass reinforced side panels. The bathtub shells, as imported, have six pre-drilled holes to accommodate air jets, hoses, pumps, heaters or other attachments subsequent to importation. All of the items to be added to the shells subsequent to importation are not imported with the bathtub shells.
CBP rationale
The applicable subheading for the unfinished bathtub shells will be 3922.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for baths, showerbaths … and similar sanitary ware, of plastics, other.
Full text
NY H86442 January 28, 2002 CLA-2-39:RR:NC:SP:222 H86442 CATEGORY: Classification TARIFF NO.: 3922.90.0000 Mr. John Kwak Ernst & Young 111 North Canal Chicago, Illinois 60606 RE: The tariff classification of unfinished bathtub shells from Germany. Dear Mr. Kwak: In your letter dated December 12, 2001, on behalf of your client Mavena USA, Inc., you requested a tariff classification ruling. The articles in question are unfinished bathtub shells made of acrylic resin with fiberglass reinforced side panels. The bathtub shells, as imported, have six pre-drilled holes to accommodate air jets, hoses, pumps, heaters or other attachments subsequent to importation. All of the items to be added to the shells subsequent to importation are not imported with the bathtub shells. The applicable subheading for the unfinished bathtub shells will be 3922.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for baths, showerbaths … and similar sanitary ware, of plastics, other. 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 George Kalkines at 646-733-3028 . Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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