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NY R04331

August 02, 2006

CLA-2-SP:RR:NC:221:SP R04331


TARIFF NO.: 3922.10.0000; 8481.80.5090; 9019.10.2045

Ms. Sherry Thompson
Harry F. Long Inc.
2975 Lone Oak Circle, Suite 201
Eagan, MN 55121

RE: The tariff classification of shower units, showerheads and whirlpools from China.

Dear Ms. Thompson:

In your letter dated June 30, 2006, on behalf of Norsog LLC, you requested a tariff classification ruling.

Photographs were provided with your letter. Item 9305 is a plastic shower and tub enclosure with glass doors. Item 8088 is a plastic shower enclosure with glass doors. Both enclosures incorporate a control panel, ozone sterilizer, telephone for incoming calls, top lamp, radio receiver with speaker, exhaust fan, seat, foot massage, hand-held spray and remote control.

Item 6022 is a whirlpool tub that incorporates massaging hydrotherapy jets. The whirlpool tub is made of plastics.

Items 704, 705 and 706 are shower panels for mounting on the wall of a tiled shower or within a shower enclosure. The panels incorporate a hand-operated diverter valve and various spray fittings. The shower panels provide for multi-function control of the flow of shower water.

The applicable subheading for the plastic shower and tub enclosure, item 9305, and the plastic shower enclosure, item 8088, 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 plastic whirlpool tub, item 6022, will be 9019.10.2045, HTSUS, which provides for electrical massage apparatus, not powered by AC adapter. The rate of duty will be free.

The applicable subheading for the shower panels, items 704, 705 and 706, will be 8481.80.5090, HTSUS, 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.

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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