CLA-2-39:S:N:N6:343 810116

Mr. Jim Robinson
Regent International, Inc.
600 Industrial Drive
Carry, IL 60013

RE: The tariff classification of plastic hand held shower heads from China.

Dear Mr. Robinson:

In your letter dated April 19, 1995, you requested a classification ruling. You have submitted a sample of style #SH801, SH805 style SW800,and SW804. You have also submitted advertising sheets showing pictures of similar items, style numbers SH803, SH807, SH809, SH811, SH817 and SH819.

Your broker stated in his original letter of February 6, 1995, that the only difference between the items pictured in your sales literature and the samples you submitted, is the features offered in the head. The component breakdown we requested shows that all these items are predominantly plastic. They contain only small amounts of metal and/or rubber.

The applicable subheading for the plastic hand held shower heads will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport