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N324810 N3 Ruling Active

The tariff classification of a portable shower from Czech Republic

Issued March 22, 2022 by U.S. Customs and Border Protection.

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N3 N324810 (March 22, 2022)

Tariff classification

HTS codes: 3922.10.0000

Headings: 3922

Product description

The portable shower consists of a single-chambered inflatable shower cabin composed of polyvinyl chloride. The shower cabin is imported with tubing, nozzles, plastic barrels, a pumping unit, a suction basket and a transport bag. The portable shower is intended for use for decontamination for persons in protective suits and/or direct decontamination of the body. When dry, the portable shower can be completely dismantled and placed in its storage bag until needed.

CBP rationale

The applicable subheading for the portable decontamination shower will be 3922.10.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics: baths, shower baths, sinks and washbasins.

Full text

N324810 March 22, 2022 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3922.10.0000 Roman Zrazhevskiy Mira Safety 18009 Ranchland Hills Vista Jonestown, Texas 78645 RE: The tariff classification of a portable shower from Czech Republic Dear Mr. Zrazhevskiy: In your letter dated March 15, 2022 you requested a tariff classification ruling. The portable shower consists of a single-chambered inflatable shower cabin composed of polyvinyl chloride. The shower cabin is imported with tubing, nozzles, plastic barrels, a pumping unit, a suction basket and a transport bag. The portable shower is intended for use for decontamination for persons in protective suits and/or direct decontamination of the body. When dry, the portable shower can be completely dismantled and placed in its storage bag until needed. The applicable subheading for the portable decontamination shower will be 3922.10.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics: baths, shower baths, sinks and washbasins. The general rate of duty will be 6.3 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 on the World Wide Web 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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