CLA-2-39:OT:RR:NC:N2:222
Mr. Stan Vick
Kuehne + Nagel
235 Southfield Parkway
Forest Park, GA 30297
RE: The tariff classification of a plastic shower head and zinc holder from the Netherlands
Dear Mr. Vick:
In your letter dated September 25, 2008, on behalf of Hansgrohe, Inc., you requested a tariff classification ruling.
The submitted illustration depicts an item identified as an HG Allrounder 3 Jet Air Set, part number 28110001. This item consists of a shower head that is made of plastic and a hose that is made of plastic that is reinforced with nylon. The shower head and the hose each have threading which allow these two components to screw together without the use of connecting hardware. The other end of the hose also has threading which allows it, without connecting hardware, to screw onto a wall outlet for the shower’s water supply, or onto an adapter that would be located at the place of the original shower arm or pipe. Neither the wall outlet nor the adapter is included in the importation.
Also included in the importation is an adjustable zinc holder, which is designed to replace the original shower arm or pipe and act as a holder for the shower head. The holder is attached to a square plastic part that, in turn, is designed to be attached to the shower wall at the location of the original shower arm or pipe, by means of screws. At the center of the plastic part is an aperture. If an adapter is used to connect the hose to the water supply rather than an outlet, when installed the adapter would be situated in the aperture at the center of the plastic part. The shower head and hose are not physically attached to the zinc holder or plastic part. The shower head, hose and zinc holder with attached plastic part will be packaged together prior to importation and will be sold in the same packaging in which they are imported.
This item is considered to be “goods put up for retail sale” within the meaning of General Rule of Interpretation (GRI) 3. The zinc holder serves the subsidiary function of supporting the shower head. The shower head can be used independent of the holder as a hand held item. Therefore, it is the opinion of this office that the plastic shower head provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for part number 28110001 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…toilet articles, of plastics: other: other. The rate of duty will be 3.4 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 ruling, contact National Import Specialist Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division