The tariff classification of shower systems, shower panels and whirlpool tubs from China.

NY R00069 February 12, 2004 CLA-2-39:RR:NC:SP:221 R00069 CATEGORY: Classification TARIFF NO.: 3922.10.0000; 8481.80.5060; 9019.10.2045 Mr. Blair Palmer Lokey Group LLC dba Aston Showers 1804 Scott Road Freeland, WA 98249 RE: The tariff classification of shower systems, shower panels and whirlpool tubs from China. Dear Mr. Palmer: In your letter dated January 9, 2004, you requested a tariff classification ruling. The products identified as shower enclosures are enclosed shower stalls with attached walls. The shower enclosures are composed predominantly of acrylic and fiberglass reinforced plastics, and may contain smaller amounts of tempered glass and/or aluminum. The products identified as shower panels are composed of fiberglass reinforced plastics and incorporate a hand-operated diverter valve and various spray fittings. The panels are designed to be mounted within a shower enclosure and provide for multi-function control of the flow of shower water. The products identified as whirlpool tubs incorporate messaging hydrotherapy jets. The whirlpool tubs are made of plastics. The products identified as steam showers are also described as multi-function showering systems. These shower systems are essentially shower stalls or enclosures that may incorporate additional features such as steam generators, lights and radios. For purposes of this reply it is assumed that the additional features of the steam showers are physically incorporated into the shower stall at the time of importation into the United States and that all are subservient to the essential role of the enclosure to function as a shower stall. The applicable subheading for the plastic shower enclosures and steam shower multi-function showering systems will be 3922.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for baths, shower baths, sinks and washbasins, of plastics. The rate of duty will be 6.3 percent ad valorem. The applicable subheading for the shower panels will be 8481.80.5060, HTS, which provides for bath, shower, sink and lavatory faucets, hand operated, of other materials. The rate of duty will be 3 percent ad valorem. The applicable subheading for the whirlpool tubs that incorporate messaging hydrotherapy jets will be 9019.10.2045, HTS, which provides for mechano-therapy appliances and massage apparatus…massage apparatus: electrically operated: not powered by AC adapter. The rate of duty will be free. 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