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NY L87584

October 19, 2005

CLA-2-39:RR:NC:SP:221 L87584


TARIFF NO.: 3922.10.0000; 8481.80.5090; 9019.10.2045

Ms. Nilda P. de Manso
Rene Ortiz Villafane, Inc
P.O. Box 9022562
San Juan, Puerto Rico 00902-2562

RE: The tariff classification of shower boxes, bathtubs, shower cubicles and shower panels from China.

Dear Ms. de Manso:

In your letter dated September 8, 2005, on behalf of Paradise Ceramics Inc., you requested a tariff classification ruling.

A catalog depicting the different products was provided with your letter. The complete shower boxes consist of self-contained multifunction 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 jets. The enclosures are composed predominantly of fiberglass reinforced plastics, and contain smaller amounts of other materials, such as metal posts and fittings and glass. For the purposes of this reply it is assumed that the additional features are physically incorporated into the shower box at the time of importation.

The shower cubicles consist of shower trays with attached walls of acrylic and fiberglass reinforced plastics. The cubicles or stalls may contain small amounts of tempered glass and aluminum.

The massage bathtubs are made of fiberglass reinforced plastics. All incorporate body massage jets. The tubs may also include features such as air adjusters, waterfalls, pillows, grab bars, towel racks, speakers and lamps.

The 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 cubicle and provide for multi-function control of the flow of shower water.

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

The applicable subheading for the whirlpool tubs that incorporate massaging 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.

The applicable subheading for the shower panels will be 8481.80.5090, HTS, which provides for other taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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