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NY M81274

April 18, 2006

CLA-2-39:RR:NC:SP:221 M81274


TARIFF NO. 3922.10.0000; 4909.00.2000; 4911.10.0080; 7321.90.6090; 8716.80.5090

Mr. Todd C. Smith
P.O. Box 925
Saranac Lake, NY 12983

RE: The tariff classification of a soak tub and accessories from the Netherlands.

Dear Mr. Smith:

In your letter dated March 12, 2006, you requested a classification ruling.

The “Dutchtub” is described as a therapeutic spa/soak tub designed for outdoor bathing. It is a cauldron-shaped tub constructed of polyester plastic material and has a removable cover to maintain the heat. The tub stands upon four short legs for balance. A spiral shaped stainless steel heating unit is attached to the tub with stainless steel connectors and rubber gaskets. The heating system, which is fueled by burning wood, creates natural hot water circulation. A drain plug in the tub allows attachment of a standard garden hose for filling and draining the water. The tub capacity is 800 liters and the weight of the tub is 75 kilograms.

You will also be importing accessories for sale separately from the basic tub. One option is a stainless steel chimney to guide the smoke and direct the heat. A stainless steel ashtray is available to collect the ashes that would otherwise fall to the ground. A handcart made of stainless steel with a rubber handle and rubber and plastic wheels can be used to transport the unit by hand. You will also be importing clothing and printed material such as brochures, promotional flyers, business cards, postcards and stationery. Samples of a postcard and a printed advertising card were submitted with your request.

The applicable subheading for the Dutchtub Spa/Soak Tub will be 3922.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 postcard will be 4909.00.2000, HTSUS, which provides for printed or illustrated postcards. The rate of duty will be free.

The applicable subheading for the printed advertising card will be 4911.10.0080, HTSUS, which provides for other printed matterother trade advertising materialother (than certain enumerated kinds). The rate of duty will be free.

The applicable subheading for the stainless steel chimney and ashtray will be 7321.90.6090, HTSUS, which provides for parts, other, other (of stoves, ranges, grates, cookers ... barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances). The rate of duty will be free.

The applicable subheading for the handcart will be 8716.80.5090, HTSUS, which provides for trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof, other vehicles, other, other, other. The rate of duty will be 3.2 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the clothing or the rest of the printed material. Your request should include a sample of each article for which you are requesting a ruling. Ruling requests are limited to a maximum of 5 items of the same class or kind. Submit a separate ruling request for the printed material and for the clothing. Requests for rulings on clothing must include fiber content breakdowns and information on the construction of the fabric. When this information is available, you may wish to consider resubmission of your request.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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