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NY R01651

April 18, 2005

CLA-2-39:RR:NC:N2:221 R01651


TARIFF NO.: 3922.10.0000

Mr. Korey Smitheram
Olakino Health Spa’s
2163 S. Daisy Avenue
Boise, ID 83709

RE: The tariff classification of self-contained shower systems from China.

Dear Mr. Smitheram:

In your letter dated March 21, 2005, you requested a tariff classification ruling.

The products pictured in your request are self contained shower enclosures or shower stalls with attached walls. The enclosures are composed essentially of plastics. These multi-function shower systems may incorporate additional features such as a radio, speakers, massage jets, foot massage option, sauna option or steam option. For purposes of this reply it is assumed that the additional features are physically incorporated into the shower enclosure 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 multi-function self-contained shower 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.

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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