CLA-2-39:OT:RR:NC:SP:221
Mr. Stan Vick
Kuehne & Nagel
235 Southfield Parkway
Forest Park, GA 30297
RE: The tariff classification of a hose with wall bar from Germany
Dear Mr. Vick:
In your letter dated November 3, 2008, on behalf of Hansgrohe, Inc., you requested a tariff classification ruling.
Descriptive literature was included with your request. Item 28632000 is a plastic hose mounted onto a brass wall bar, identified as the HG Unica S Puro 24 inch chrome brass wall bar. The imported product consists of a 63 inch plastic hose, a 24 inch brass wall bar with plastic wall supports, a plastic slider to adjust the height of the shower head, a zinc conical adapter with plastic liner to hold the hand shower, and an assortment of plastic and metal mounting hardware, packed inside a retail box. The shower head is not included. The hose is made of polyvinyl chloride (PVC) plastic reinforced with polyester textile. The essential character is imparted by the plastic hose.
The applicable subheading for the PVC hose with wall bar will be 3917.39.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics…other…of polyvinyl chloride. The rate of duty will be 3.1 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division