The tariff classification of shower enclosure installation kits from China
Issued May 4, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.2500
Headings: 3926
GRI rules applied: GRI 3(b)
Product description
Two samples were included with your letter. Item #600020 and item #600021 are installation kits for round shower enclosures. Each kit includes one molded plastic handle for the outside of the shower door, one molded plastic handle for the inside of the shower door, screws, bolts, nuts, rollers, washers, other mounting hardware and a small wrench. The handles and hardware are imported in a sealed blister package on a paperboard backing. The samples are being returned. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The plastic handles predominate by bulk, weight, value and function over the other components in the kits. This office considers the installation kits to be sets for tariff classification purposes, with the essential character imparted by the plastic handles.
CBP rationale
The applicable subheading for the installation kits, item #600020 and item #600021, will be 3926.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: handles and knobs, not elsewhere specified or included, of plastics.
Full text
N103199 May 4, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.2500 Mr. Richard S. Brown Globe Express Services, Ltd. 1800 Associates Lane, Suite E Charlotte, NC 29217 RE: The tariff classification of shower enclosure installation kits from China Dear Mr. Brown: In your letter dated April 20, 2010, on behalf of Masco Bath Corporation, New Jersey, you requested a tariff classification ruling. Two samples were included with your letter. Item #600020 and item #600021 are installation kits for round shower enclosures. Each kit includes one molded plastic handle for the outside of the shower door, one molded plastic handle for the inside of the shower door, screws, bolts, nuts, rollers, washers, other mounting hardware and a small wrench. The handles and hardware are imported in a sealed blister package on a paperboard backing. The samples are being returned. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The plastic handles predominate by bulk, weight, value and function over the other components in the kits. This office considers the installation kits to be sets for tariff classification purposes, with the essential character imparted by the plastic handles. The applicable subheading for the installation kits, item #600020 and item #600021, will be 3926.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: handles and knobs, not elsewhere specified or included, of plastics. The rate of duty will be 6.5 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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