CLA-2-39:OT:RR:NC:N2:222
Ms. Karen Yost
C-Air Customhouse Broker
6053 West Century Blvd. Suite 650
Los Angeles, CA 90045
RE: The tariff classification of plastic shower heads from China
Dear Ms. Yost:
In your letter dated October 21, 2008, on behalf of Nova Ortho-Med Inc., you requested a tariff classification ruling.
The submitted illustrations depict items identified as a Hand-Held Shower Set, item number 9300-R and Deluxe Hand-Held Shower, item number 9310-R. The distinction between these two items is that item number 9300-R is a 2-function unit and item number 9310-R is a 5-function unit. Each of these two items is comprised of a plastic shower head and an 84 inch hose made of polyvinyl chloride (PVC) plastic material. Each item also includes a wall mounting bracket and a shower bracket.
You specifically propose a secondary classification of these items in 9817.00.96 as articles for the handicapped. We do not agree.
Although your client may only sell these items outside the usual channels of trade for shower heads, as you claim, you have not provided evidence that these items have features that would lead to a conclusion that use by people without handicaps should be considered “fugitive” use. A review of the internet reflects the fact that many similar detachable shower heads are for sale to the general public. Also, you have not established that these items were designed for those with a permanent or chronic incapacity, as opposed to an acute, but often transient, disability, e.g., a broken arm or leg, which might also result in a reduction of mobility. See Harmonized Tariff Schedule of the United States (HTSUS), Chapter 98, Subchapter 17, U.S. Note 4-b-i.
The applicable subheading for item number 9300-R and item number 9310-R will be 3924.90.5600, HTSUS, which provides for…toilet articles, of plastics: other: other. The rate of duty will be 3.4 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 9817.00.96 status of these items, contact National Import Specialist J. Sheridan at (646) 733-3012. For any other questions regarding the ruling, contact National Import Specialist Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division