The tariff classification of a plastic fog proof heated shower mirror from China
Issued April 8, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5600
Headings: 3924
GRI rules applied: GRI 3(b)
Product description
The submitted illustration depicts an item that is identified as a Fog Proof Heated Shower Mirror, model WV2. The item consists of a mirror that has a front made of acrylic plastic material, a mylar film backing and a frame and back plate made of ABS (acrylonitrile-butadiene styrene) plastic material. The mirror measures 6.25 inches in diameter. This item has two valves and a flexible armature that is designed to hook up to a shower pipe. The valves and flexible armature are made of polyacetal, which is an engineering grade plastic material. Within the arm is a tube that is made of polyethylene (PE) plastic material and is designed to carry the water from the showerhead to the mirror. One of the valves modulates the amount of water that is directed to the back of the mirror to provide heat to keep the mirror fog free. The other valve is a conservation device that allows the user to adjust the flow of water through the showerhead from full flow down to a trickle. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The primary function of this item is to provide a reflection and that role is served by the acrylic front of the mirror. The valves, tube and flexible arm serve the subordinate role of keeping the mirror fog free. The conservation valve is an added option. Therefore, it is the opinion of this office that the acrylic mirror provides this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for model WV2 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …toilet articles, of plastics: other: other.
Full text
N054121 April 8, 2009 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Thomas R. Christianson ShowerTek, Inc. 2775 Napa Valley Corp. Dr. Napa, CA 94558 RE: The tariff classification of a plastic fog proof heated shower mirror from China Dear Mr. Christianson: In your letter dated March 9, 2009, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Fog Proof Heated Shower Mirror, model WV2. The item consists of a mirror that has a front made of acrylic plastic material, a mylar film backing and a frame and back plate made of ABS (acrylonitrile-butadiene styrene) plastic material. The mirror measures 6.25 inches in diameter. This item has two valves and a flexible armature that is designed to hook up to a shower pipe. The valves and flexible armature are made of polyacetal, which is an engineering grade plastic material. Within the arm is a tube that is made of polyethylene (PE) plastic material and is designed to carry the water from the showerhead to the mirror. One of the valves modulates the amount of water that is directed to the back of the mirror to provide heat to keep the mirror fog free. The other valve is a conservation device that allows the user to adjust the flow of water through the showerhead from full flow down to a trickle. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The primary function of this item is to provide a reflection and that role is served by the acrylic front of the mirror. The valves, tube and flexible arm serve the subordinate role of keeping the mirror fog free. The conservation valve is an added option. Therefore, it is the opinion of this office that the acrylic mirror provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for model WV2 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …toilet articles, of plastics: other: other. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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