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NY F86442





May 18, 2000

CLA-2-39:RR:NC:SP:222 F86442

CATEGORY: CLASSIFICATION

TARIFF NO.: 3922.10.0000; 3922.90.0000

Ms. Jeannine Mills
Academy Sports & Outdoors
1800 N. Mason Road
Katy, TX 77449

RE: The tariff classification of a portable camp toilet and portable shower from China.

Dear Ms. Mills:

In your letter dated April 24, 2000, you requested a tariff classification ruling.

You have submitted samples of a portable camp toilet, style #4320 and a solar shower system for camping, style #4113.

The portable camp toilet is constructed of a plastic seat with tubular steel legs and cushion tips. A removable plastic ring secures the plastic toilet bags. Six disposable plastic bags are included.

The solar shower system for camping includes a black plastic bag to hold the water. One side of the bag is designed with a plastic cap closure and a small opening with a plastic fitting. A plastic hose with a plastic shower head is attached to the plastic fitting.

The applicable subheading for the portable solar shower system will be 3922.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: baths, shower baths, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: baths, shower baths and washbasins. The duty rate will be 6.3 percent ad valorem.

The applicable subheading for the portable camp toilet will be 3922.90.0000, HTS, which provides for: baths, shower baths, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: other. The duty rate will be 6.3 percent ad valorem.

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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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