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NY K85475

May 26, 2004
CLA-2-39:RR:NC:SP:221 K85475


TARIFF NO.: 3922.10.0000; 9019.10.2045

Mr. Slava Monastirsky
2250 Par Lane, Apt. 1001
Willoughby Hills, OH 44094

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

Dear Mr. Monastirsky:

In your letter dated April 24, 2004, you requested a tariff classification ruling.

The products identified as shower screens are shower basins with shower doors. The bases are made of plastics and the doors are made of glass with metal frames. Some of the illustrations appear to depict complete enclosed stalls. Others appear to be basins with one to three sides of glass, designed to be installed against bathroom walls.

The products identified as shower panels 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. One style of tub includes a television, which will be classified separately from the tub.

The products identified as steam shower cabins are multi-function showering systems. These shower systems are essentially shower stalls or enclosures that may incorporate additional features such as steam generators, lights, radios, exhaust fans, body jets or foot massage. Some of these enclosures include a sauna cabin or a tub with massage jets. The structure of the enclosure is made of plastics and the doors are made of glass. In a telephone conversation you indicated that the shower cabins are imported packed for retail sale, with the additional features incorporated into the shower stall at the time of importation into the United States.

The applicable subheading for the plastic steam shower multi-function showering systems, other than those that incorporate whirlpool tubs or sauna cabins, 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 whirlpool tubs that incorporate messaging hydrotherapy jets will be 9019.10.2045, HTS, which provides for mechano-therapy appliances and massage apparatusmassage apparatus: electrically operated: not powered by AC adapter. The rate of duty will be free.

There is insufficient information to provide classifications for the shower screens, the shower panels, the steam shower enclosures that incorporate sauna cabins or massage tubs, and for the televisions that are imported with some of the whirlpool tubs.

For the shower screens, provide a cost breakdown showing separate costs for the plastic basins, for the metal frames and for the glass doors. Indicate whether the basins and glass doors are imported as a single unit packaged for retail sale. Some of these articles (M-D011 and M-D022) appear to be doors without any plastic shower basins. Please describe fully.

Most of the shower panels appear to be made of plastics. Others appear to be made of metal. For the shower panels, provide a description of each showing the component material of the panel shell as well as the component material of the valves, faucets and other components. Provide a cost breakdown showing separate values for plastic components, brass components, etc. If you submit a follow-up request on this merchandise, please direct to National Import Specialist Ken Brock. If you have questions regarding this merchandise, please contact Mr. Brock at 646-733-3009.

If you wish a ruling on shower enclosures that incorporate massage tubs or sauna cabins, provide complete information showing separate costs for each component in the system. Indicate whether the components are imported packaged together for sale as a single unit.

If you wish a ruling on the television, indicate whether it contains a tuner, specify the screen diagonal measurement, and indicate whether it contains video recording or reproducing apparatus. If you have questions regarding this merchandise, please contact National Import Specialist Michael Contino at 646-733-3014.

When the information requested above is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a catalog, as well as a copy of this letter. Please limit each ruling request to a maximum of five items of the same class or kind. Mail your request to the Bureau of Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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.


Robert B. Swierupski

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