CLA-2-84:RR:NC:1:102 K82412
Mr. Charles A. Redden
Charles A. Redden, Inc.
1609 Vauxhall Road (2nd Floor)
Union, NJ 07083
RE: The tariff classification of shower panels from China
Dear Mr. Redden:
In your letter received January 14, 2004 you requested a tariff classification ruling.
The articles in question are described as “shower panels”. The shower panels are of fiberglass and incorporate a hand-operated diverter valve and various spray fittings. The panels are designed to be mounted within a shower enclosure and provide for multi-function control of the flow of shower water. Descriptive literature was submitted.
The applicable subheading for the shower panels will be 8481.80.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bath, shower, sink and lavatory faucets, hand operated, of other materials. The rate of duty will be 3 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 Kenneth T. Brock at 646-733-3009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division