The tariff classification of four shower bases from China.
Issued November 16, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9990
Headings: 3926
Product description
The shower bases are identified as models ABF, ABT, AZM, and Alessa ASE. Models ABF, ABT, and AZM are rectangular or square acrylic shower bases with fiberglass reinforcement. Model Alessa ASE is similar to the other models, but features a built in seat that is reinforced with a stainless steel cage. Each base incorporates a hole cut in it for the drain. As these shower bases, models ABF, ABT, AZM, and Alessa ASE, are considered articles of plastic and as they are not provided for more specifically elsewhere,
CBP rationale
the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.
Full text
N301404 November 16, 2018 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990 Ms. Amy Lauziere A.N. Deringer, Inc. 173 West Service Road Champlain, NY 12919 RE: The tariff classification of four shower bases from China. Dear Ms. Lauziere: In your letter dated October 25, 2018, you requested a tariff classification ruling on behalf of your client Fleurco Products, Inc. The shower bases are identified as models ABF, ABT, AZM, and Alessa ASE. Models ABF, ABT, and AZM are rectangular or square acrylic shower bases with fiberglass reinforcement. Model Alessa ASE is similar to the other models, but features a built in seat that is reinforced with a stainless steel cage. Each base incorporates a hole cut in it for the drain. As these shower bases, models ABF, ABT, AZM, and Alessa ASE, are considered articles of plastic and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 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 at https://hts.usitc.gov/current. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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