The tariff classification of tub and shower components from various countries.

NY I81519 June 4, 2002 CLA-2-84: RR: NC: 1:102 I81519 CATEGORY: Classification TARIFF NO.: 8481.80.1050, 8481.90.1000, 7419.99.5010, 3924.90.5500 Mr. Alan Wander Black and Decker HHI Group 19701 DaVinci Lake Forest, CA 92610 RE: The tariff classification of tub and shower components from various countries. Dear Mr. Wander: In your letter dated March 5, 2002 you requested a tariff classification ruling on behalf of Price Pfister. Samples were submitted. The items in question are articles for use in tub and shower installations. The article identified as Model15-025 is a standard showerhead constructed of brass and is chrome-plated. Model 15-060P is described as a “society bell showerhead” and is of brass with a polished brass finish. Model 15-A25 is a showerhead constructed of chrome-plated plastic. Model R89-V850 is a complete tub/shower trim kit that includes a standard showerhead, a single-lever valve handle, and a brass tub spout that incorporates a hand operated mechanism to divert water flow from the spout to the showerhead. Model R89-V750 is a shower only trim kit with a single-lever valve handle. Based on your description and examination of the submitted samples we find that the three standard showerheads are adjustable with respect to spray pattern produced, but do not otherwise control the flow of shower water. We also find that the tub/shower and shower trim kits are sets put up for retail sale with their essential character imparted by the hand operated tub spout and the single-lever valve handle, respectively. The applicable subheading for the tub/shower trim kit will be 8481.80.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances, hand operated , of copper. The rate of duty will be 4 percent ad valorem. The applicable subheading for the shower trim kit will be 8481.90.1000, HTSUS, which provides for parts of hand operated and check appliances, of copper. The rate of duty will be 3 percent ad valorem. The applicable subheading for the brass showerheads, model numbers 15-025 and 15-060P, will be 7419.99.5010, HTSUS, which provides for other articles of copper, brass plumbing goods not elsewhere specified or included. The rate of duty is free. The applicable subheading for the plastic showerhead, model number 15-A25, will be 3924.90.5500, HTSUS, which provides for other household articles and toilet articles, of plastics. The rate of duty will be 3.4 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division