CLA-2-39:RR:NC:SP:222 H80605

Ms. Nora Scala
Logistics Management International
P. O. Box 66191
Chicago, IL 60666

RE: The tariff classification of plastic shower heads from Italy.

Dear Ms. Scala:

In your letter dated April 16, 2001, on behalf of your client Watertec LLC, you requested a tariff classification ruling.

You have submitted three samples of self cleaning, water saver, showerheads.

The first sample is identified as a Utopia Handshower Set, item number 24053. This package includes a hand held showerhead, a shower arm bracket, a plastic soap dish, an adjustable wall bar, a 5-foot chrome/brass flexible hose and fasteners. This showerhead has five settings: invigorating shower, pulsating massage, soft sprays, aerated and gentle rinse. The plastic showerhead is designed primarily for household use.

The second sample is identified as Twister Happy, item number B6053. This package includes a hand held showerhead, a shower arm bracket and a 5-foot flexible chrome/brass hose. The showerhead can be mounted to the wall. This showerhead has five settings: invigorating shower, pulsating massage, soft sprays, aerated and gentle rinse. The plastic showerhead is designed primarily for household use.

Sample number three is a Utopia showerhead identified as item number 00M23. It is a made of plastic and contains five settings: invigorating shower, pulsating massage, soft sprays, aerated and gentle rinse. The plastic showerhead is designed primarily for household use.

The samples are returned as you requested.

The applicable subheading for the above mentioned plastic shower heads will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…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 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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division