The tariff classification of a shower head and hand-held spray from China

NY L83942 April 25, 2005 CLA-2-84:RR:NC:1:102 L83942 CATEGORY: Classification TARIFF NO.: 8481.80.5060 Mr. Billy Gwin Customs Compliance Department Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a shower head and hand-held spray from China Dear Mr. Gwin: In your letter dated April 6, 2005 you requested a tariff classification ruling on behalf of Costco. The article in question is described as a “Rain Showerhead Combo”, item number 762403. Based on examination of the submitted sample the article is comprised of an adjustable, wall-mounted showerhead, a hand held spray, a hand-operated diverter valve, a connecting hose and mountings, all packaged together for retail sale. The various components are made of metal and plastic. You indicate in your request that you believe the showerhead combo is properly classified in subheading 8481.80.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hand-operated taps, cocks, valves and similar appliances of copper. However, the showerhead incorporates materials other than copper and we find that no one material gives the showerhead its essential character. The applicable subheading for the Rain Showerhead Combo will be 8481.80.5060, HTSUS, which provides for bath, shower, sink and lavatory faucets, hand operated, of other materials. The rate of duty will be 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division