N007320 N0 Ruling Active

The tariff classification of shower valve panels from China

Issued March 20, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8481.80.3090, 8481.80.5090

Headings: 8481

Product description

The articles in question are described as shower valve panels, model numbers P503, P506, P517, P519 and P606. The shower panels are designed to be mounted within a shower enclosure and provide control for the flow, fill and spray of shower water. The panels incorporate various hand-operated valves, spray heads and fill fittings. The shower panels provide for multi-function control of the flow of shower water. The panel of the P506, P507 and P519 are made of glass. The panel of the P517 is made of glass and stainless steel. The panel of the P606 is made of stainless steel.

CBP rationale

The applicable subheading for shower panels P506, P507, P519 and P517 will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances, hand operated, of other materials. The applicable subheading for shower panel P606 will be 8481.80.3090, HTSUS, which provides for other taps, cocks, valves and similar appliances, hand operated, of steel.

Full text

N007320 March 20, 2007 CLA-2-84:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.3090, 8481.80.5090 Mr. Tarik Saadetdin Smart Showers 1728 Corporate Drive Boynton Beach, FL 33426 RE: The tariff classification of shower valve panels from China Dear Mr. Saadetdin: In your letter dated February 13, 2007 you requested a tariff classification ruling. The articles in question are described as shower valve panels, model numbers P503, P506, P517, P519 and P606. The shower panels are designed to be mounted within a shower enclosure and provide control for the flow, fill and spray of shower water. The panels incorporate various hand-operated valves, spray heads and fill fittings. The shower panels provide for multi-function control of the flow of shower water. The panel of the P506, P507 and P519 are made of glass. The panel of the P517 is made of glass and stainless steel. The panel of the P606 is made of stainless steel. The applicable subheading for shower panels P506, P507, P519 and P517 will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 3 percent ad valorem. The applicable subheading for shower panel P606 will be 8481.80.3090, HTSUS, which provides for other taps, cocks, valves and similar appliances, hand operated, of steel. The rate of duty will be 5.6 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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

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