CLA-2-39:OT:RR:NC:N4:422
Ms. Maria E. Celis
Neville Peterson LLP
17 State Street
Suite 1900
New York, New York 10004
RE: The tariff classification of plastic handheld shower systems from an unspecified country
Dear Ms. Celis:
In your letter dated September 30, 2013, on behalf of Danze, you requested a tariff classification ruling.
The submitted samples are identified as follows:
D465005 – Three Function Personal Shower Kit on 24” Slide Bar. This item consists of a hand shower that is made of plastic and a bracket assembly that is made from brass or zinc. It also includes a post stud assembly, a 72” metal hose and a wall mount/attachment that are all made from stainless steel.
D461523 – Supply Mount Assembly Hand Shower Kit. This item consists of a hand shower that is made of plastic, a supply mount that is made from brass and a 72” metal hose that is made from stainless steel with a brass end.
D461047 – Three Function Personal Shower Kit. This item consists of a hand shower that is made of plastic, a bracket mount that is made from brass and a hose that is made from stainless steel with a brass end.
D461736 – Versa Slide Bar Assembly. This item consists of a hand shower that is made of plastic, a wall mount that is made from brass and stainless steel and a hose that is made from stainless steel.
D464401 – Showerstick Showerarm Diverter Kit. This item consists of a showerhead that is made of plastic, a flexible hose, a mounting bracket, and a diverter valve. This brass valve has a pressure rating of 80psi (551.58 kPa.)
You have proposed a secondary classification of these items in 9817.00.96, Harmonized Tariff Schedule of the United States (HTSUS), as articles for the handicapped. We do not agree with this proposal.
Whether or not imports meet specifications (if any apply) in the American with Disabilities Act (ADA) Accessibility Guidelines does not determine whether or not they are classifiable in 9817.00.96.
For these items, from a review of the internet, many similar shower heads are routinely sold for ordinary residential and hotel use with tubing, as opposed to fixed attachment to a pipe. Commonly, the primary advantage is indicated as enabling the user to choose the areas for more or less spray due to personal preference, while washing one’s hair, a dog, etc. Likewise, many are sold for use separately or as part of a system which allows their height to be adjusted and maintained by use of a locking mechanism which can slide on a vertical bar. Commonly, the primary advantage is indicated as being for children. We note that the vertical bars are not designed for use as grab bars and would not, in fact, be particularly useful as such given their placement, including having a shower head and its spray in the way of grabbing, and their lack of unusually secure attachment to the wall.
Items which are either identical or very similar are routinely sold by ordinary plumbing supply stores, with no reference to compliance with the ADA.
Unlike walk-in tubs, which are much more advantageous for those with severe mobility handicaps, but have major inconveniences for those who are not, there is a substantial market for these items whether or not frequent use by one or more individuals with severe mobility disabilities is expected.
Although these items would be useful in showering for a person on a seat, that possibility is not sufficient for classification in 9817.00.96, HTSUS. As in Headquarters Ruling Letters 950772, dated March 3, 1992, and 966791, dated January 16, 2004, even the advantages to those with severe, permanent or chronic handicaps is not sufficient when other advantages to the non-handicapped are significant and are likely to lead to sales of the item independent of any use by the handicapped.
The applicable subheading for D465005, D461523, D461047 and D461736 will be 3924.90.5650, HTSUS, which provides for …toilet articles, of plastics: other: other…other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for D464401 will be 8481.80.1020, HTSUS, which provides for taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof, other appliances, hand operated, of copper, having a pressure rating under 850kPa, bath and shower faucet. The rate of duty will be 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 classification of 8481.80.1020, HTSUS or 9817.00.96, HTSUS, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any questions regarding the classification of 3924.90.5650, HTSUS, contact National Import Specialist Gary Kalus at (646) 733-3055.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division