CLA-2-69:OT:RR:NC:1:128
Ms. Frances Wing
Toto U.S.A., Inc.
7700 Spence Road
Fairburn, GA 30213
RE: The tariff classification of a ceramic toilet from Japan.
Dear Ms. Wing:
In your letter dated July 9, 2008, you requested a tariff classification ruling.
The merchandise under consideration is a ceramic toilet identified as the Neorest Toilet. It is comprised of a vitreous china bowl, with a seat and cover made of plastic, and features the following:
Cyclone Siphon Jet
Sanagloss™ ceramic glaze
Auto lid open and close
Auto flush
Remote control
Adjustable heated seat
Washlet with three wash modes (front, rear, soft)
Adjustable spray position
Oscillating and pulsing comfort washing
Energy saver timer
Built-in purifying system
You have submitted literature with a picture and spec sheet with your request.
The applicable subheading for the Neorest Toilet will be 6910.10.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet bowls, flush tanks, urinals and similar sanitary fixtures: Of porcelain or china, Other water closet bowls.” The rate of duty will be 5.8% 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 ruling, contact National Import Specialist Sharon Chung at 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division